1040 (2017)

Instructions

2017


Note. This booklet does not contain any tax forms.

1040 - Introductory Material

The Taxpayer Advocate Service Is Here To Help You
 

What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

What can the Taxpayer Advocate Service do for you?
We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
  • Your problem is causing financial difficulty for you, your family, or your business.

  • You face (or your business is facing) an immediate threat of adverse action.

  • You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.



How can you reach us?
We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is at www.TaxpayerAdvocate.IRS.gov and in your local directory. You can also call us at 1-877-777-4778.

How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at www.TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

How else does the Taxpayer Advocate Service help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at IRS.gov/SAMS.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information, and to find a clinic near you, read the LITC page on IRS.gov/LITC or IRS Publication 4134, Low Income Taxpayer Clinic List. You can also get this publication at your local IRS office or by calling 1-800-829-3676.
 
Suggestions for Improving the IRS

Taxpayer Advocacy Panel
Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse group of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state, the District of Columbia, and Puerto Rico. Contact TAP at www.improveirs.org or 1-888-912-1227 (toll-free).
 
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Affordable Care Act - What You Need To Know

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Electronic Filing (e-file)

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What's New

Introduction

For information about any additional changes to the 2017 tax law or any other developments affecting Form 1040 or its instructions, go to IRS.gov/Form1040.

1040 instructions reissued.

The Instructions for Form 1040 are being revised and reissued due to recent legislation that extended certain tax benefits. These tax benefits include the following.

  • Tuition and fees deduction.

  • Deduction for mortgage insurance premiums.

  • Residential energy property credit.

  • Nonbusiness energy property credit.

  • Alternative fuel vehicle refueling credit.

  • Indian employment credit.

References to these tax benefits have been added back to these instructions accordingly.

Due date of return.

File Form 1040 by April 17, 2018. The due date is April 17, because April 15 is a Sunday and the Emancipation Day holiday in the District of Columbia is observed on April 16—even if you do not live in the District of Columbia.

Childless earned income credit (EIC).

If your child meets the tests to be your qualifying child, but also meets the tests to be the qualifying child of another person, only one of you can actually treat the child as a qualifying child to claim the EIC. If the other person can claim the child as a qualifying child, you can't claim the EIC as a taxpayer with a qualifying child unless you have another qualifying child. However, you may be able to claim the EIC without a qualifying child. For more information, see Pub. 596.

Secure access.

To combat identity fraud, the IRS has upgraded its identity verification process for certain self-help tools on IRS.gov. To find out what types of information new users will need, go to IRS.gov/SecureAccess.

Access your online account.

You must authenticate your identity. To securely log in to your federal tax account go to IRS.gov/Account. View the amount you owe, review 18 months of payment history, access online payment options, and create or modify an online payment agreement. You can also access your tax records online.

New withholding tables.

To reflect changes made by the tax reform legislation, the IRS has released updated income-tax withholding tables. The new withholding tables are designed to work with the Form(s) W-4 you have already filed with your employer. To see if you need to have your withholding increased or decreased, use the IRS Withholding Calculator at IRS.gov/W4App. The calculator is being revised to take into account these changes and should be available by the end of February.

Personal exemption phaseout amounts increased for certain taxpayers.

Your personal exemption is $4,050 but the amount is reduced if your adjusted gross income is more than $156,900 if married filing separately; $261,500 if single; $287,650 if head of household; or $313,800 if married filing jointly or qualifying widow(er). See the instructions for line 42.

Medical and dental expenses.

You can deduct the part of your medical and dental expenses that is more than 7.5% of your adjusted gross income. See the Instructions for Schedule A.

Limit on itemized deductions.

You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than $156,900 if married filing separately; $261,500 if single; $287,650 if head of household; or $313,800 if married filing jointly or qualifying widow(er).

Standard deduction amounts increased.

For 2017, the standard deduction for married individuals filing a joint return and qualifying widow(er)s has increased to $12,700; for head of household filers the amount has increased to $9,350; and for single filers and married individuals filing separate returns the amount has increased to $6,350.

Mailing your return.

If you live in Connecticut, District of Columbia, Maryland, Pennsylvania, Rhode Island, or West Virginia and you are mailing in your return, you will need to mail it to a different address this year. See Where Do You File? at the end of these instructions.

EIN needed to claim the American opportunity credit.

To claim the American opportunity credit, you need to have the employer identification number (EIN) of the institution to which your qualified expenses were paid. See the Instructions for Form 8863.

W-2 verification code.

A new "verification code" box will appear on Form W-2, but not all W-2s will have a 16-digit code in box 9. If you e-file and your W-2 has a verification code in box 9, enter it when prompted by your tax software. Don’t enter the verification code if you file your return on paper.

Disaster tax relief.

Disaster tax relief was enacted for those impacted by certain Presidentially declared disasters. The tax benefits provided by this relief include the following. For more information on these and other disaster-related tax benefits, see Pub. 976.

  • An increased standard deduction based on your qualified disaster losses. See the instructions for line 40 and the Instructions for Schedule A for information on qualifying for and figuring the increased standard deduction.

  • Election to use your 2016 earned income to figure your 2017 earned income credit. See the instructions for lines 66a and 66b for more information on this election.

  • Election to use your 2016 earned income to figure your 2017 additional child tax credit. See the instructions for line 67 and the Instructions for Schedule 8812 for more information on this election.

 

Filing Requirements

Introduction

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.

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Have you tried IRS e-file ? It's the fastest way to get your refund and it's free if you are eligible. Visit IRS.gov for details.

Do You Have To File?

Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. possession should see Pub. 570. Residents of Puerto Rico can use Tax Topic 901 to see if they must file.

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Even if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax withheld. You also should file if you are eligible for any of the following credits.

  • Earned income credit.

  • Additional child tax credit.

  • American opportunity credit.

  • Credit for federal tax on fuels.

  • Premium tax credit.

  • Health coverage tax credit.

 

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See Pub. 501 for details. Also see Pub. 501 if you do not have to file but received a Form 1099-B (or substitute statement).

Requirement to reconcile advance payments of the premium tax credit.

If you, your spouse with whom you are filing a joint return, or a dependent was enrolled in coverage through the Marketplace for 2017 and advance payments of the premium tax credit were made for this coverage, you must file a 2017 return and attach Form 8962. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.

You must attach Form 8962 even if someone else enrolled you, your spouse, or your dependent. If you are a dependent who is claimed on someone else's 2017 return, you do not have to attach Form 8962.

Exception for certain children under age 19 or full-time students.

If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2017 or was a full-time student under age 24 at the end of 2017. To do so, use Form 8814. If you make this election, your child doesn't have to file a return. For details, use Tax Topic 553 or see Form 8814.

A child born on January 1, 1994, is considered to be age 24 at the end of 2017. Do not use Form 8814 for such a child.

Resident aliens.

These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details.

Nonresident aliens and dual-status aliens.

These rules also apply if you were a nonresident alien or a dual-status alien and both of the following apply.

  • You were married to a U.S. citizen or resident alien at the end of 2017.

  • You elected to be taxed as a resident alien.

See Pub. 519 for details.

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Specific rules apply to determine if you are a resident alien, nonresident alien, or dual-status alien. Most nonresident aliens and dual-status aliens have different filing requirements and may have to file Form 1040NR or Form 1040NR-EZ. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law.

When and Where Should You File?

File Form 1040 by April 17, 2018. (The due date is April 17, instead of April 15, because April 15 falls on a Sunday and April 16 is the Emancipation Day holiday in the District of Columbia—even if you do not live in the District of Columbia.) If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later.

If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details.

If you e-file your return, there is no need to mail it. However, if you choose to mail it, filing instructions and addresses are at the end of these instructions.

What if You Can't File on Time?

You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. For details, see Form 4868. Instead of filing Form 4868, you can apply for an automatic extension by making an electronic payment by the due date of your return.

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An automatic 6-month extension to file doesn't extend the time to pay your tax. If you don’t pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868.

If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.

  • You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico.

  • You are in military or naval service on duty outside the United States and Puerto Rico.

 

This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 15, 2018, you file Form 4868. This 4-month extension of time to file doesn't extend the time to pay your tax. See Form 4868.

Private Delivery Services

If you choose to mail your return, you can use certain private delivery services designated by the IRS to meet the "timely mailing treated as timely filing/paying" rule for tax returns and payments. These private delivery services include only the following.

  • UPS Next Day Air Early A.M., UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

  • FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, and FedEx International Economy.

  • DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, DHL Import Express Worldwide.

 

To check for any updates to the list of designated private delivery services, go to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/PDSStreetAddresses.

The private delivery service can tell you how to get written proof of the mailing date.

 

Chart A—For Most People

  IF your filing status is . . . AND at the end of 2017
you were* . . .
THEN file a return if your gross
income** was at least . . .
 
  Single
(see the instructions for line 1)
under 65
65 or older
$10,400
11,950
   
  Married filing jointly***
(see the instructions for line 2)
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$20,800
22,050
23,300
   
  Married filing separately (see the instructions for line 3) any age $4,050    
  Head of household (see the instructions for line 4) under 65
65 or older
$13,400
14,950
   
  Qualifying widow(er) (see the instructions for line 5) under 65
65 or older
$16,750
18,000
   
  * If you were born on January 1, 1953, you are considered to be age 65 at the end of 2017. (If your spouse died in 2017 or if you are preparing a return for someone who died in 2017, see Pub. 501.)  
  ** Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Don’t include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2017 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.  
  *** If you didn't live with your spouse at the end of 2017 (or on the date your spouse died) and your gross income was at least $4,050, you must file a return regardless of your age.  

 

Chart B—For Children and Other Dependents (See the instructions for line 6c to find out if someone can claim you as a dependent.)

If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.
Single dependents. Were you either age 65 or older or blind?
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No. You must file a return if any of the following apply.
   
  • Your unearned income was over $1,050.

  • Your earned income was over $6,350.

  • Your gross income was more than the larger of—

     
  • $1,050, or

  • Your earned income (up to $6,000) plus $350.

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Yes. You must file a return if any of the following apply.
   
  • Your unearned income was over $2,600 ($4,150 if 65 or older and blind).

  • Your earned income was over $7,900 ($9,450 if 65 or older and blind).

  • Your gross income was more than the larger of—

     
  • $2,600 ($4,150 if 65 or older and blind), or

  • Your earned income (up to $6,000) plus $1,900 ($3,450 if 65 or older and blind).

Married dependents. Were you either age 65 or older or blind?
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No. You must file a return if any of the following apply.
   
  • Your unearned income was over $1,050.

  • Your earned income was over $6,350.

  • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.

  • Your gross income was more than the larger of—

     
  • $1,050, or

  • Your earned income (up to $6,000) plus $350.

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Yes. You must file a return if any of the following apply.
   
  • Your unearned income was over $2,300 ($3,550 if 65 or older and blind).

  • Your earned income was over $7,600 ($8,850 if 65 or older and blind).

  • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.

  • Your gross income was more than the larger of—

     
  • $2,300 ($3,550 if 65 or older and blind), or

  • Your earned income (up to $6,000) plus $1,600 ($2,850 if 65 or older and blind).

 

Chart C—Other Situations When You Must File

You must file a return if any of the six conditions below apply for 2017.
1.   You owe any special taxes, including any of the following.
  a. Alternative minimum tax.
  b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
  c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself.
  d. Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes.
  e. Recapture of first-time homebuyer credit. See the instructions for line 60b.
  f. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. See the instructions for line 62.
  g. Recapture taxes. See the instructions for lines 44, 60b, and 62.
2.   You (or your spouse, if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions.
3.   You had net earnings from self-employment of at least $400.
4.   You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.
5.   Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments.
6.   Advance payments of the health coverage tax credit were made for you, your spouse, or a dependent. You or whoever enrolled you should have received Form(s) 1099-H showing the amount of the advance payments.


 

Where To Report Certain Items From 2017 Forms W-2, 1095, 1097, 1098, and 1099

 

File electronically. You may be eligible for free tax software that will take the guesswork out of preparing your return. Free File makes available free brand-name software and free e-file . Visit IRS.gov/FreeFile for details.

 

If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 64. If any state or local income tax withheld is shown on these forms and you deduct state and local income taxes on Schedule A, line 5, include the tax withheld in your deduction on that line.

 

  Form Item and Box in Which It Should Appear   Where To Report
  W-2 Wages, tips, other compensation (box 1)   Form 1040, line 7
    Allocated tips (box 8)   See Wages, Salaries, Tips, etc.
    Dependent care benefits (box 10)   Form 2441, Part III
    Adoption benefits (box 12, code T)   Form 8839, line 20
    Employer contributions to an
Archer MSA (box 12, code R)
  Form 8853, line 1
    Employer contributions to a health savings account (box 12, code W)   Form 8889, line 9
    Uncollected social security and Medicare or RRTA tax (box 12, code A, B, M, or N)   See the instructions for Form 1040, line 62
  W-2G Reportable winnings (box 1)   Form 1040, line 21 (Schedule C or C-EZ for professional gamblers)
  1095-A Advance payment of premium tax credit (line 33, column c)   See Form 8962 and its instructions
  1097-BTC Bond tax credit   See Form 8912 and its instructions
  1098 Mortgage interest (box 1)     Schedule A, line 10, but first see the instructions on Form 1098*
    Refund of overpaid interest (box 4)   Form 1040, line 21, but first see the instructions on Form 1098*
    Mortgage insurance premiums (box 5)   See the instructions for Schedule A, line 13*
    Points (box 6)     Schedule A, line 10, but first see the instructions on Form 1098*
  1098-C Contributions of motor vehicles, boats, and airplanes   Schedule A, line 17
  1098-E Student loan interest (box 1)   See the instructions for Form 1040, line 33*
  1098-MA Homeowner mortgage payments (box 3)   Schedule A, but first see the instructions on Form 1098-MA
  1098-T Qualified tuition and related expenses (box 1)   See the instructions for Form 1040, line 34, or Form 1040, line 50; but first see the instructions on Form 1098-T*
  1099-A Acquisition or abandonment of secured property   See Pub. 4681
  1099-B Sales price of stocks, bonds, etc. (box 1d), cost or other basis (box 1e), and adjustments (boxes 1f and 1g)   Form 8949 or Schedule D, whichever applies; see the Instructions for Form 8949
    Aggregate profit or (loss) on contracts (box 11)   Form 6781, line 1
    Bartering (box 13)   See Pub. 525
  1099-C Canceled debt (box 2)   See Pub. 4681
  1099-DIV Total ordinary dividends (box 1a)   Form 1040, line 9a
    Qualified dividends (box 1b)   See the instructions for Form 1040, line 9b
    Total capital gain distributions (box 2a)   Form 1040, line 13, or, if required, Schedule D, line 13
    Unrecaptured section 1250 gain (box 2b)   See the instructions for Schedule D, line 19
    Section 1202 gain (box 2c)   See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions for Schedule D
    Collectibles (28%) gain (box 2d)   See the instructions for Schedule D, line 18
    Nondividend distributions (box 3)   See the instructions for Form 1040, line 9a
    Investment expenses (box 5)   Schedule A, line 23
    Foreign tax paid (box 6)   Form 1040, line 48, or Schedule A, line 8; but first see the instructions for line 48
    Exempt-interest dividends (box 10)   Form 1040, line 8b
    Specified private activity bond interest dividends (box 11)   Form 6251, line 12
  1099-G Unemployment compensation (box 1)   See the instructions for Form 1040, line 19
    State or local income tax refunds, credits, or offsets (box 2)   See the instructions for Form 1040, line 10, and if box 8 on Form 1099-G is checked, see the box 8 instructions
    RTAA payments (box 5)   Form 1040, line 21
    Taxable grants (box 6)   Form 1040, line 21*
    Agriculture payments (box 7)   See the Instructions for Schedule F or Pub. 225*
    Market gain (box 9)   See the Instructions for Schedule F
* If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead.
  1099-INT Interest income (box 1)   See the instructions on Form 1099-INT
    Early withdrawal penalty (box 2)   Form 1040, line 30
    Interest on U.S. savings bonds and
Treasury obligations (box 3)
  See the instructions on Form 1099-INT and the instructions for Form 1040, line 8a
    Investment expenses (box 5)   Schedule A, line 23
    Foreign tax paid (box 6)   Form 1040, line 48, or Schedule A, line 8; but first see the instructions for line 48
    Tax-exempt interest (box 8)   Form 1040, line 8b
    Specified private activity bond interest (box 9)   Form 6251, line 12
    Market discount (box 10)   Form 1040, line 8a
    Bond premium (box 11), bond premium on Treasury obligations (box 12), and bond premium on tax-exempt bond (box 13)   See the instructions on Form 1099-INT and Pub. 550
  1099-K Payment card and third party network transactions     Schedule C, C-EZ, E, or F
  1099-LTC Long-term care and accelerated death benefits   See Pub. 525 and the Instructions for Form 8853
  1099-MISC Rents (box 1)   See the Instructions for Schedule E*
    Royalties (box 2)   See the Instructions for Schedule E* (for timber, coal, and iron ore royalties, see Pub. 544)*
    Other income (box 3)   Form 1040, line 21*
    Nonemployee compensation (box 7)   Schedule C, C-EZ, or F; but if you were not self-employed, see the instructions on Form 1099-MISC
    Excess golden parachute payments (box 13)   See the instructions for Form 1040, line 62
    Other (boxes 5, 6, 8, 9, 10, 14, and 15b)   See the instructions on Form 1099-MISC
  1099-OID Original issue discount (box 1)
Other periodic interest (box 2)
    See the instructions on Form 1099-OID
    Early withdrawal penalty (box 3)   Form 1040, line 30
    Market discount (box 5)   Form 1040, line 8a
    Acquisition premium (box 6)   See the instructions on Form 1099-OID and Pub. 550
    Original issue discount on U.S. Treasury obligations (box 8)   See the instructions on Form 1099-OID
    Investment expenses (box 9)   Schedule A, line 23
    Bond premium (box 10)   See the instructions on Form 1099-OID and Pub. 550
    Tax-exempt OID (box 11)   Form 1040, line 8b, but first see the instructions on Form 1099-OID
  1099-PATR Patronage dividends and other distributions from a cooperative (boxes 1, 2, 3, and 5)   Schedule C, C-EZ, or F or Form 4835; but first see the instructions on Form 1099-PATR
    Domestic production activities deduction (box 6)   Form 8903, line 23
    Credits and other deductions (boxes 7, 8, and 10)   See the instructions on Form 1099-PATR
    Patron's AMT adjustment (box 9)   Form 6251, line 27
  1099-Q Qualified education program payments   See the instructions for Form 1040, line 21
  1099-QA Distributions from ABLE accounts   See the instructions for line 21, Form 5329, and Pub. 907
  1099-R Distributions from IRAs**   See the instructions for Form 1040, lines 15a and 15b
    Distributions from pensions, annuities, etc.   See the instructions for Form 1040, lines 16a and 16b
    Capital gain (box 3)   See the instructions on Form 1099-R
    Disability income with code 3 in box 7   See the instructions for Form 1040, line 7
  1099-S Gross proceeds from real estate transactions
(box 2)
  Form 4797, Form 6252, Form 8824, or Form 8949
    Buyer's part of real estate tax (box 6)   See the instructions for Schedule A, line 6*
  1099-SA Distributions from health savings accounts (HSAs)   Form 8889, line 14a
    Distributions from MSAs***   Form 8853
  SSA-1099 Social security benefits   See the instructions for lines 20a and 20b
  RRB-1099 Railroad retirement benefits   See the instructions for lines 20a and 20b
* If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead.
** This includes distributions from Roth, SEP, and SIMPLE IRAs.
*** This includes distributions from Archer and Medicare Advantage MSAs.

 

Line Instructions for Form 1040

Introduction

You may be eligible for free tax software that will take the guesswork out of preparing your return. Free File makes available free brand-name software and free e-file . Visit IRS.gov/FreeFile for details.




Section references are to the Internal Revenue Code.

Name and Address

Print or type the information in the spaces provided. If you are married filing a separate return, enter your spouse's name on line 3 instead of below your name.

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If you filed a joint return for 2016 and you are filing a joint return for 2017 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2016 return.

Name Change

If you changed your name because of marriage, divorce, etc., be sure to report the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits.

Address Change

If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address.

P.O. Box

Enter your box number only if your post office doesn't deliver mail to your home.

Foreign Address

If you have a foreign address, enter the city name on the appropriate line. Don’t enter any other information on that line, but also complete the spaces below that line. Don’t abbreviate the country name. Follow the country's practice for entering the postal code and the name of the province, county, or state.

Death of a Taxpayer

See Death of a Taxpayer under General Information, later.

Social Security Number (SSN)

An incorrect or missing SSN can increase your tax, reduce your refund, or delay your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at SSA.gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs.

Check that both the name and SSN on your Forms 1040, W-2, and 1099 agree with your social security card. If they don’t, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the SSA.

IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens

If you are a nonresident or resident alien and you don’t have and aren’t eligible to get an SSN, you must apply for an ITIN. It takes about 7 weeks to get an ITIN.

If you already have an ITIN, enter it wherever your SSN is requested on your tax return.

Some ITINs must be renewed. If you haven't used your ITIN on a federal tax return at least once for tax years 2014, 2015, or 2016, or if your ITIN has the middle digits 70, 71, 72, or 80 (9NN-70-NNNN), it expired at the end of 2017 and must be renewed if you need to file a federal tax return in 2018. You don't need to renew your ITIN if you don't need to file a federal tax return. You can find more information at IRS.gov/ITIN.

An ITIN is for tax use only. It doesn't entitle you to social security benefits or change your employment or immigration status under U.S. law.

For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.

If you receive an SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it are at IRS.gov/ITIN.

Nonresident Alien Spouse

If your spouse is a nonresident alien, he or she must have either an SSN or an ITIN if:

  • You file a joint return,

  • You file a separate return and claim an exemption for your spouse, or

  • Your spouse is filing a separate return.

 

Presidential Election Campaign Fund

This fund helps pay for Presidential election campaigns. The fund reduces candidates' dependence on large contributions from individuals and groups and places candidates on an equal financial footing in the general election. The fund also helps pay for pediatric medical research. If you want $3 to go to this fund, check the box. If you are filing a joint return, your spouse also can have $3 go to the fund. If you check a box, your tax or refund won't change.

Filing Status

Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.

  • Married filing separately.

  • Single.

  • Head of household.

  • Married filing jointly.

  • Qualifying widow(er).

For information about marital status, see Pub. 501.

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More than one filing status can apply to you. You can choose the one that will give you the lowest tax.

Line 1

Single

You can check the box on line 1 if any of the following was true on December 31, 2017.

  • You were never married.

  • You were legally separated according to your state law under a decree of divorce or separate maintenance. But if, at the end of 2017, your divorce wasn't final (an interlocutory decree), you are considered married and can't check the box on line 1.

  • You were widowed before January 1, 2017, and didn't remarry before the end of 2017. But if you have a child, you may be able to use the qualifying widow(er) filing status. See the instructions for line 5.

 

Line 2

Married Filing Jointly

You can check the box on line 2 if any of the following apply.

  • You were married at the end of 2017, even if you didn't live with your spouse at the end of 2017.

  • Your spouse died in 2017 and you didn't remarry in 2017.

  • You were married at the end of 2017, and your spouse died in 2018 before filing a 2017 return.

 

A married couple filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they didn't live together all year. However, both persons must sign the return. Once you file a joint return, you can't choose to file separate returns for that year after the due date of the return.

Joint and several tax liability.

If you file a joint return, both you and your spouse are generally responsible for the tax and interest or penalties due on the return. This means that if one spouse doesn't pay the tax due, the other may have to. Or, if one spouse doesn't report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file separately if:

  • You believe your spouse isn't reporting all of his or her income, or

  • You don’t want to be responsible for any taxes due if your spouse doesn't have enough tax withheld or doesn't pay enough estimated tax.

See the instructions for line 3. Also see Innocent Spouse Relief under General Information, later.

Nonresident aliens and dual-status aliens.

Generally, a married couple can't file a joint return if either spouse is a nonresident alien at any time during the year. However, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of 2017, you can elect to be treated as a resident alien and file a joint return. See Pub. 519 for details.

Line 3

Married Filing Separately

If you are married and file a separate return, you generally report only your own income, exemptions, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555.

However, you usually will pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you can't take the student loan interest deduction, the tuition and fees deduction, the education credits, or the earned income credit. You also can't take the standard deduction if your spouse itemizes deductions.

Be sure to enter your spouse's SSN or ITIN on Form 1040. If your spouse doesn't have and isn't required to have an SSN or ITIN, enter "NRA."

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You may be able to file as head of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2017. See Married persons who live apart.

Line 4

Head of Household

This filing status is for unmarried individuals who provide a home for certain other persons. You are considered unmarried for this purpose if any of the following applies.

  • You were legally separated according to your state law under a decree of divorce or separate maintenance at the end of 2017. But if, at the end of 2017, your divorce wasn't final (an interlocutory decree), you are considered married.

  • You are married but lived apart from your spouse for the last 6 months of 2017 and you meet the other rules under Married persons who live apart .

  • You are married to a nonresident alien at any time during the year and you don’t choose to treat him or her as a resident alien.

Check the box on line 4 only if you are unmarried (or considered unmarried) and either Test 1 or Test 2 applies.

Test 1.

You paid over half the cost of keeping up a home that was the main home for all of 2017 of your parent whom you can claim as a dependent on line 6c, except under a multiple support agreement (see the line 6c instructions). Your parent didn't have to live with you.

Test 2.

You paid over half the cost of keeping up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you ).

  1. Any person whom you can claim as a dependent on line 6c. But don’t include:

    1. Your child whom you claim as your dependent because of the rule for Children of divorced or separated parents in the line 6c instructions,

    2. Any person who is your dependent only because he or she lived with you for all of 2017, or

    3. Any person you claimed as a dependent under a multiple support agreement. See the line 6c instructions.

  2. Your unmarried qualifying child who isn't your dependent.

  3. Your married qualifying child who isn't your dependent only because you can be claimed as a dependent on line 6c of someone else's 2017 return.

  4. Your qualifying child who, even though you are the custodial parent, isn't your dependent because of the rule for Children of divorced or separated parents in the line 6c instructions.

    If the child isn't claimed as your dependent on line 6c, enter the child's name on line 4. If you don’t enter the name, it will take us longer to process your return.

 

Qualifying child.

To find out if someone is your qualifying child, see Step 1 of the line 6c instructions.

Dependent.

To find out if someone is your dependent, see the instructions for line 6c.

Exception to time lived with you.

Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child in the line 6c instructions, if applicable.

If the person for whom you kept up a home was born or died in 2017, you still may be able to file as head of household. If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. If the person is anyone else, see Pub. 501.

Keeping up a home.

To find out what is included in the cost of keeping up a home, see Pub. 501.

Married persons who live apart.

Even if you weren’t divorced or legally separated at the end of 2017, you are considered unmarried if all of the following apply.

  • You lived apart from your spouse for the last 6 months of 2017. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.

  • You file a separate return from your spouse.

  • You paid over half the cost of keeping up your home for 2017.

  • Your home was the main home of your child, stepchild, or foster child for more than half of 2017 (if half or less, see Exception to time lived with you , earlier).

  • You can claim this child as your dependent or could claim the child except that the child's other parent can claim him or her under the rule for Children of divorced or separated parents in the line 6c instructions.

 

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Foster child.

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Line 5

Qualifying Widow(er)

You can check the box on line 5 and use joint return tax rates for 2017 if all of the following apply.

  1. Your spouse died in 2015 or 2016 and you didn't remarry before the end of 2017.

  2. You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2017:

    1. The child had gross income of $4,050 or more,

    2. The child filed a joint return, or

    3. You could be claimed as a dependent on someone else’s return.

    If the child isn’t claimed as your dependent on line 6c, enter the child’s name on line 4. If you don’t enter the name, it will take us longer to process your return.

  3. This child lived in your home for all of 2017. If the child didn't live with you for the required time, see Exception to time lived with you , later.

  4. You paid over half the cost of keeping up your home.

  5. You could have filed a joint return with your spouse the year he or she died, even if you didn't actually do so.

 

If your spouse died in 2017, you can't file as qualifying widow(er). Instead, see the instructions for line 2.

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Dependent.

To find out if someone is your dependent, see the instructions for line 6c.

Exception to time lived with you.

Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child in the line 6c instructions, if applicable.

A child is considered to have lived with you for all of 2017 if the child was born or died in 2017 and your home was the child's home for the entire time he or she was alive.

Keeping up a home.

To find out what is included in the cost of keeping up a home, see Pub. 501.

Exemptions

You usually can deduct $4,050 on line 42 for each exemption you can take.

Line 6b

Spouse

Check the box on line 6b if either of the following applies.

  1. Your filing status is married filing jointly and your spouse can't be claimed as a dependent on another person's return.

  2. You were married at the end of 2017, your filing status is married filing separately or head of household, and both of the following apply.

    1. Your spouse had no income and isn't filing a return.

    2. Your spouse can't be claimed as a dependent on another person's return.

 

If your filing status is head of household and you check the box on line 6b, enter the name of your spouse on the dotted line next to line 6b. Also, enter your spouse's social security number in the space provided at the top of your return. If you became divorced or legally separated during 2017, you can't take an exemption for your former spouse.

Death of your spouse.

If your spouse died in 2017 and you didn't remarry by the end of 2017, check the box on line 6b if you could have taken an exemption for your spouse on the date of death. For other filing instructions, see Death of a Taxpayer under General Information, later.

Line 6c—Dependents

Dependents and Qualifying Child for Child Tax Credit

Follow the steps below to find out if a person qualifies as your dependent, qualifies you to take the child tax credit, or both. If you have more than four dependents, check the box to the left of line 6c and include a statement showing the information required in columns (1) through (4).

Step 1. Do You Have a Qualifying Child?

A qualifying child is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew)
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was ...
Under age 19 at the end of 2017 and younger than you
(or your spouse, if filing jointly)
or
Under age 24 at the end of 2017, a student (defined later), and younger than you (or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (defined later)
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Who didn't provide over half of his or her own support for 2017 (see Pub. 501)
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Who isn't filing a joint return for 2017
or is filing a joint return for 2017 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 501 for details and examples)
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Who lived with you for more than half of 2017. If the child didn't live with you for the required time, see Exception to time lived with you, later.
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If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2017, see Qualifying child of more than one person, later.

1. Do you have a child who meets the conditions to be your qualifying child?

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Yes.

Go to Step 2.

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No.

Go to Step 4.

Step 2. Is Your Qualifying Child Your Dependent?

1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.)

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Yes.

 

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No.

You can't claim this child as a dependent.

2. Was the child married?

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Yes.

See Married person, later.

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No.

 

3. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2017 tax return? See Steps 1, 2, and 4.

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Yes.

You can't claim any dependents. Go to Form 1040, line 7.

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No.

You can claim this child as a dependent. Complete Form 1040, line 6c, columns (1) through (3) for this child. Then, go to Step 3.

Step 3. Does Your Qualifying Child Qualify You for the Child Tax Credit?

1. Was the child under age 17 at the end of 2017?

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Yes.

 

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No.

This child isn't a qualifying child for the child tax credit.

2. Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.)

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Yes.

This child is a qualifying child for the child tax credit. Check the box on Form 1040, line 6c, column (4).

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No.

This child isn't a qualifying child for the child tax credit.

Step 4. Is Your Qualifying Relative Your Dependent?

A qualifying relative is a person who is your...
Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild)
or
Brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew)
or
Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle)
or
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law
or
Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship didn't violate local law. If the person didn't live with you for the required time, see Exception to time lived with you , later.
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Who wasn't a qualifying child (see Step 1) of any taxpayer for 2017. For this purpose, a person isn't a taxpayer if he or she isn't required to file a U.S. income tax return and either doesn't file such a return or files only to get a refund of withheld income tax or estimated tax paid. See Pub. 501 for details and examples.
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Who had gross income of less than $4,050 in 2017. If the person was permanently and totally disabled, see Exception to gross income test , later.
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For whom you provided over half of his or her support in 2017. But see Children of divorced or separated parents , Multiple support agreements , and Kidnapped child , later.
 

1. Does any person meet the conditions to be your qualifying relative?

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Yes.

 

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No.

Go to Form 1040, line 7.

2. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test , later.)

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Yes.

 

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No.

You can't claim this person as a dependent.

3. Was your qualifying relative married?

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Yes.

See Married person , later.

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No.

 

4. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2017 tax return? See Steps 1, 2, and 4.

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Yes.

You can't claim any dependents. Go to Form 1040, line 7.

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No.

You can claim this person as a dependent. Complete Form 1040, line 6c, columns (1) through (3). Don’t check the box on Form 1040, line 6c, column (4).

Definitions and Special Rules

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Adoption taxpayer identification numbers (ATINs).

If you have a dependent who was placed with you for legal adoption and you don’t know his or her SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent isn't a U.S. citizen or resident alien, apply for an ITIN instead, using Form W-7.

If you didn't have an SSN (or ITIN) by the due date of your 2017 return (including extensions), you can't claim the child tax credit on either your original or an amended 2017 return, even if you later get an SSN (or ITIN). Also, no child tax credit is allowed on your original or an amended 2017 return with respect to a child who didn't have an SSN, ATIN, or ITIN by the due date of your return (including extensions), even if that child later gets one of those numbers.

If you apply for an ATIN or an ITIN on or before the due date of your 2017 return (including extensions) and the IRS issues you an ATIN or an ITIN as a result of the application, the IRS will consider your ATIN or ITIN as issued on or before the due date of your return.

Children of divorced or separated parents.

A child will be treated as the qualifying child or qualifying relative of his or her noncustodial parent (defined later) if all of the following conditions apply.

  1. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2017 (whether or not they are or were married).

  2. The child received over half of his or her support for 2017 from the parents (and the rules on Multiple support agreements , later, don’t apply). Support of a child received from a parent's spouse is treated as provided by the parent.

  3. The child is in custody of one or both of the parents for more than half of 2017.

  4. Either of the following applies.

    1. The custodial parent signs Form 8332 or a substantially similar statement that he or she won't claim the child as a dependent for 2017, and the noncustodial parent includes a copy of the form or statement with his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement .

    2. A pre-1985 decree of divorce or separate maintenance or written separation agreement between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2017.

 

If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the dependency exemption (line 6c) and the child tax credits (lines 52 and 67). However, this doesn't allow the noncustodial parent to claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, the earned income credit, or the health coverage tax credit. See Pub. 501 for details.

Example.

Even if conditions (1) through (4) are met and the custodial parent signs Form 8332 or a substantially similar statement that he or she won’t claim the child as a dependent for 2017, this doesn't allow the noncustodial parent to claim the child as a qualifying child for the earned income credit. The custodial parent or another taxpayer, if eligible, can claim the child for the earned income credit.

Custodial and noncustodial parents.

The custodial parent is the parent with whom the child lived for the greater number of nights in 2017. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. See Pub. 501 for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details.

Post-1984 and pre-2009 decree or agreement.

The decree or agreement must state all three of the following.

  1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.

  2. The other parent won't claim the child as a dependent.

  3. The years for which the claim is released.

 

The noncustodial parent must include all of the following pages from the decree or agreement.

  • Cover page (include the other parent's SSN on that page).

  • The pages that include all the information identified in (1) through (3) above.

  • Signature page with the other parent's signature and date of agreement.

 

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You must include the required information even if you filed it with your return in an earlier year.

Post-2008 decree or agreement.

If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent can't include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form 8332 or a substantially similar statement the only purpose of which is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must include a copy with his or her return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support.

Release of exemption revoked.

A custodial parent who has revoked his or her previous release of a claim to exemption for a child must include a copy of the revocation with his or her return. For details, see Form 8332.

Exception to citizen test.

If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a U.S. citizen in Step 2, question 1; Step 3, question 2; and Step 4, question 2.

Exception to gross income test.

If your relative (including a person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain income for services performed at a sheltered workshop may be excluded for this test. For details, see Pub. 501.

Exception to time lived with you.

Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Also see Children of divorced or separated parents , earlier, or Kidnapped child , later.

If the person meets all other requirements to be your qualifying child but was born or died in 2017, the person is considered to have lived with you for more than half of 2017 if your home was this person's home for more than half the time he or she was alive in 2017.

Any other person is considered to have lived with you for all of 2017 if the person was born or died in 2017 and your home was this person's home for the entire time he or she was alive in 2017.

Foster child.

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Kidnapped child.

If your child is presumed by law enforcement authorities to have been kidnapped by someone who isn't a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow(er) filing status, the dependency exemption, the child tax credit, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).

Married person.

If the person is married and files a joint return, you can't claim that person as your dependent. However, if the person is married but doesn't file a joint return or files a joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim him or her as a dependent. (See Pub. 501 for details and examples.) In that case, go to Step 2, question 3 (for a qualifying child) or Step 4, question 4 (for a qualifying relative).

Multiple support agreements.

If no one person contributed over half of the support of your relative (or a person who lived with you all year as a member of your household) but you and another person(s) provided more than half of your relative's support, special rules may apply that would treat you as having provided over half of the support. For details, see Pub. 501.

Permanently and totally disabled.

A person is permanently and totally disabled if, at any time in 2017, the person can't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.

Public assistance payments.

If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support another person, see Pub. 501.

Qualifying child of more than one person.

Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents, described earlier, applies.

  1. Dependency exemption (line 6c).

  2. Child tax credits (lines 52 and 67).

  3. Head of household filing status (line 4).

  4. Credit for child and dependent care expenses (line 49).

  5. Exclusion for dependent care benefits (Form 2441, Part III).

  6. Earned income credit (lines 66a and 66b).

No other person can take any of the six tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply.

  • If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.

  • If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.

  • If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2017. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2017.

  • If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2017.

  • If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2017, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.

 

Example.

Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter doesn't meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the six tax benefits just listed for which you otherwise qualify. Your mother can't claim any of those six tax benefits based on your daughter. However, if your mother's AGI is higher than yours and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother.

 

For more details and examples, see Pub. 501.

If you will be claiming the child as a qualifying child, go to Step 2. Otherwise, stop; you can't claim any benefits based on this child.

Social security number.

You must enter each dependent's social security number (SSN). Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may disallow the exemption claimed for the dependent and reduce or disallow any other tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card isn't correct or you need to get an SSN for your dependent, contact the Social Security Administration. See Social Security Number (SSN) , earlier. If your dependent won't have a number by the date your return is due, see What if You Can't File on Time? earlier.

If your dependent child was born and died in 2017 and you do not have an SSN for the child, enter "Died" in column (2) and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive.

If you didn't have an SSN (or ITIN) by the due date of your 2017 return (including extensions), you can't claim the child tax credit on either your original or an amended 2017 return, even if you later get an SSN (or ITIN). Also, no child tax credit is allowed on your original or an amended 2017 return with respect to a child who didn't have an SSN, ATIN, or ITIN by the due date of your return (including extensions), even if that child later gets one of those numbers.

If you apply for an ATIN or an ITIN on or before the due date of your 2017 return (including extensions) and the IRS issues you an ATIN or an ITIN as a result of the application, the IRS will consider your ATIN or ITIN as issued on or before the due date of your return.

Student.

A student is a child who during any part of 5 calendar months of 2017 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Income

Generally, you must report all income except income that is exempt from tax by law. For details, see the following instructions, especially the instructions for lines 7 through 21. Also see Pub. 525.

Foreign-Source Income

You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You also must report earned income, such as wages and tips, from sources outside the United States.

If you worked abroad, you may be able to exclude part or all of your foreign earned income. For details, see Pub. 54 and Form 2555 or 2555-EZ.

Foreign retirement plans.

If you were a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in your plan. However, if you were the beneficiary of a Canadian registered retirement plan, see Rev. Proc. 2014-55, 2014-44 I.R.B. 753, available at IRS.gov//irb/2014-44_IRB/ar10.html, to find out if you can elect to defer tax on the undistributed income.

Report distributions from foreign pension plans on lines 16a and 16b.

Foreign accounts and trusts.

You must complete Part III of Schedule B if you:

  • Had a foreign account, or

  • Received a distribution from, or were a grantor of, or a transferor to, a foreign trust.

 

Foreign financial assets.

If you had foreign financial assets in 2017, you may have to file Form 8938. See Form 8938 and its instructions.

Chapter 11 Bankruptcy Cases

If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's income tax return includes:

  • Earnings from services you performed after the beginning of the case (both wages and self-employment income), and

  • Income from property described in section 541 of title 11 of the U.S. Code that you either owned when the case began or that you acquired after the case began and before the case was closed, dismissed, or converted to a case under a different chapter.

 

Because this income is taxable to the estate, don’t include this income on your own individual income tax return. The only exception is for purposes of figuring your self-employment tax. For that purpose, you must take into account all your self-employment income for the year from services performed both before and after the beginning of the case. Also, you (or the trustee, if one is appointed) must allocate between you and the bankruptcy estate the wages, salary, or other compensation and withheld income tax reported to you on Form W-2. A similar allocation is required for income and withheld income tax reported to you on Forms 1099. You also must include a statement that indicates you filed a chapter 11 case and that explains how income and withheld income tax reported to you on Forms W-2 and 1099 are allocated between you and the estate. For more details, including acceptable allocation methods, see Notice 2006-83, 2006-40 I.R.B. 596, available at
IRS.gov/irb/2006-40_IRB/ar12.html.

Community Property States

Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you usually must follow state law to determine what is community income and what is separate income. For details, see Form 8958 and Pub. 555.

Nevada, Washington, and California domestic partners.

A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. See Form 8958 and Pub. 555.

Rounding Off to Whole Dollars

You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.

If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.

Line 7

Wages, Salaries, Tips, etc.

Enter the total of your wages, salaries, tips, etc. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown in box 1 of their Form(s) W-2. But the following types of income also must be included in the total on line 7.

  • All wages received as a household employee. An employer isn’t required to provide a Form W-2 to you if he or she paid you wages of less then $2,000 in 2017. If you received wages as a household employee and you didn’t receive a Form W-2 because an employer paid you less than $2,000 in 2017, enter "HSH" and the amount not reported to you on a Form W-2 in the space to the left of line 7. For information on employment taxes for household employees, see Tax Topic 756.

  • Tip income you didn't report to your employer. This should include any allocated tips shown in box 8 on your Form(s) W-2 unless you can prove that your unreported tips are less than the amount in box 8. Allocated tips aren't included as income in box 1. See Pub. 531 for more details. Also include the value of any noncash tips you received, such as tickets, passes, or other items of value. Although you don’t report these noncash tips to your employer, you must report them on line 7.

 

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You may owe social security and Medicare or railroad retirement (RRTA) tax on unreported tips. See the instructions for line 58.

 

  • Dependent care benefits, which should be shown in box 10 of your Form(s) W-2. But first complete Form 2441 to see if you can exclude part or all of the benefits.

  • Employer-provided adoption benefits, which should be shown in box 12 of your Form(s) W-2 with code T. But see the Instructions for Form 8839 to find out if you can exclude part or all of the benefits. You also may be able to exclude amounts if you adopted a child with special needs and the adoption became final in 2017.

  • Scholarship and fellowship grants not reported on Form W-2. Also, enter "SCH" and the amount on the dotted line next to line 7. However, if you were a degree candidate, include on line 7 only the amounts you used for expenses other than tuition and course-related expenses. For example, amounts used for room, board, and travel must be reported on line 7.

  • Excess elective deferrals. The amount deferred should be shown in box 12 of your Form W-2, and the "Retirement plan" box in box 13 should be checked. If the total amount you (or your spouse if filing jointly) deferred for 2017 under all plans was more than $18,000 (excluding catch-up contributions as explained later), include the excess on line 7. This limit is (a) $12,500 if you have only SIMPLE plans, or (b) $21,000 for section 403(b) plans if you qualify for the 15-year rule in Pub. 571. Although designated Roth contributions are subject to this limit, don’t include the excess attributable to such contributions on line 7. They already are included as income in box 1 of your Form W-2.

 

A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.

If you were age 50 or older at the end of 2017, your employer may have allowed an additional deferral (catch-up contributions) of up to $6,000 ($3,000 for section 401(k)(11) and SIMPLE plans). This additional deferral amount isn't subject to the overall limit on elective deferrals.

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You can't deduct the amount deferred. It isn't included as income in box 1 of your Form W-2.

 

  • Disability pensions shown on Form 1099-R if you haven’t reached the minimum retirement age set by your employer. But see Insurance Premiums for Retired Public Safety Officers in the instructions for lines 16a and 16b. Disability pensions received after you reach minimum retirement age and other payments shown on Form 1099-R (other than payments from an IRA*) are reported on lines 16a and 16b. Payments from an IRA are reported on lines 15a and 15b.

  • Corrective distributions from a retirement plan shown on Form 1099-R of excess elective deferrals and excess contributions (plus earnings). But don’t include distributions from an IRA* on line 7. Instead, report distributions from an IRA on lines 15a and 15b.

  • Wages from Form 8919, line 6.

 

* This includes a Roth, SEP, or SIMPLE IRA.

 

Were You a Statutory Employee?

If you were, the "Statutory employee" box in box 13 of your Form W-2 should be checked. Statutory employees include full-time life insurance salespeople and certain agent or commission drivers, traveling salespeople, and homeworkers. If you have related business expenses to deduct, report the amount shown in box 1 of your Form W-2 on Schedule C or C-EZ along with your expenses.

Missing or Incorrect Form W-2?

Your employer is required to provide or send Form W-2 to you no later than
January 31, 2018. If you don’t receive it by early February, use Tax Topic 154 to find out what to do. Even if you don’t get a Form W-2, you still must report your earnings on line 7. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Line 8a

Taxable Interest

Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 8a. But you must fill in and attach Schedule B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule B instructions apply to you.

For more details about reporting taxable interest, including market discount on bonds and adjustments for amortizable bond premium or acquisition premium, see Pub. 550.

Interest credited in 2017 on deposits that you couldn't withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2017 income. For details, see Pub. 550.

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If you get a 2017 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2017, see Pub. 550.

Line 8b

Tax-Exempt Interest

If you received any tax-exempt interest (including any tax-exempt original issue discount (OID)), such as from municipal bonds, each payer should send you a Form 1099-INT or a Form 1099-OID. In general, your tax-exempt stated interest should be shown in box 8 of Form 1099-INT or, for a tax-exempt OID bond, in box 2 of Form 1099-OID and your tax-exempt OID should be shown in box 11 of Form 1099-OID. Enter the total on line 8b. However, if you acquired a tax-exempt bond at a premium, only report the net amount of tax-exempt interest on line 8b (that is, the excess of the tax-exempt interest received during the year over the amortized bond premium for the year). Also, if you acquired a tax-exempt OID bond at an acquisition premium, only report the net amount of tax-exempt OID on line 8b (that is, the excess of tax-exempt OID for the year over the amortized acquisition premium for the year). See Pub. 550 for more information about OID, bond premium, and acquisition premium.

Also include on line 8b any exempt-interest dividends from a mutual fund or other regulated investment company. This amount should be shown in box 10 of Form 1099-DIV.

Don’t include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account.

Line 9a

Ordinary Dividends

Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 9a. This amount should be shown in box 1a of Form(s) 1099-DIV.

You must fill in and attach Schedule B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else.

Nondividend Distributions

Some distributions are a return of your cost (or other basis). They won't be taxed until you recover your cost (or other basis). You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these distributions as capital gains on Form 8949. For details, see Pub. 550.

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Dividends on insurance policies are a partial return of the premiums you paid. Don’t report them as dividends. Include them in income on line 21 only if they exceed the total of all net premiums you paid for the contract.

Line 9b

Qualified Dividends

Enter your total qualified dividends on
line 9b. Qualified dividends also are included in the ordinary dividend total required to be shown on line 9a. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in box 1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.

Exception.

Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but aren't qualified dividends. These include:

  • Dividends you received as a nominee. See the Schedule B instructions.

  • Dividends you received on any share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock isn't entitled to receive the next dividend payment. When counting the number of days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples that follow. Also, when counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details.

  • Dividends attributable to periods totaling more than 366 days that you received on any share of preferred stock held for less than 91 days during the 181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule just described.

  • Dividends on any share of stock to the extent that you are under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related property.

  • Payments in lieu of dividends, but only if you know or have reason to know that the payments aren't qualified dividends.

 

Example 1.

You bought 5,000 shares of XYZ Corp. common stock on July 8, 2017. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 16, 2017. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on August 11, 2017. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from July 9, 2017, through August 11, 2017). The 121-day period began on May 17, 2017 (60 days before the ex-dividend date), and ended on September 14, 2017. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days.

Example 2.

The facts are the same as in Example 1 except that you bought the stock on July 15, 2017 (the day before the ex-dividend date), and you sold the stock on September 16, 2017. You held the stock for 63 days (from July 16, 2017, through September 16, 2017). The $500 of qualified dividends shown in box 1b of Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16, 2017, through September 14, 2017).

Example 3.

You bought 10,000 shares of ABC Mutual Fund common stock on July 8, 2017. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 16, 2017. The ABC Mutual Fund advises you that the part of the dividend eligible to be treated as qualified dividends equals 2 cents a share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. However, you sold the 10,000 shares on August 11, 2017. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.

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Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet, whichever applies, to figure your tax. See the instructions for line 44 for details.

Line 10

Taxable Refunds, Credits, or Offsets of State and Local Income Taxes

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None of your refund is taxable if, in the year you paid the tax, you either (a) didn't itemize deductions, or (b) elected to deduct state and local general sales taxes instead of state and local income taxes.

If you received a refund, credit, or offset of state or local income taxes in 2017, you may be required to report this amount. If you didn't receive a Form 1099-G, check with the government agency that made the payments to you. Your 2017 Form 1099-G may have been made available to you only in an electronic format, and you will need to get instructions from the agency to retrieve this document. Report any taxable refund you received even if you didn't receive Form 1099-G.

If you chose to apply part or all of the refund to your 2017 estimated state or local income tax, the amount applied is treated as received in 2017. If the refund was for a tax you paid in 2016 and you deducted state and local income taxes on line 5 of your 2016 Schedule A, use the State and Local Income Tax Refund Worksheet in these instructions to see if any of your refund is taxable.

Exception.

See Itemized Deduction Recoveries in Pub. 525 instead of using the State and Local Income Tax Refund Worksheet in these instructions if any of the following applies.

  1. You received a refund in 2017 that is for a tax year other than 2016.

  2. You received a refund other than an income tax refund, such as a general sales tax or real property tax refund, in 2017 of an amount deducted or credit claimed in an earlier year.

  3. The amount on your 2016 Form 1040, line 42, was more than the amount on your 2016 Form 1040, line 41.

  4. You had taxable income on your 2016 Form 1040, line 43, but no tax on your Form 1040, line 44, because of the 0% tax rate on net capital gain and qualified dividends in certain situations.

  5. Your 2016 state and local income tax refund is more than your 2016 state and local income tax deduction minus the amount you could have deducted as your 2016 state and local general sales taxes.

  6. You made your last payment of 2016 estimated state or local income tax in 2017.

  7. You owed alternative minimum tax in 2016.

  8. You couldn't use the full amount of credits you were entitled to in 2016 because the total credits were more than the amount shown on your 2016 Form 1040, line 47.

  9. You could be claimed as a dependent by someone else in 2016.

  10. You received a refund because of a jointly filed state or local income tax return, but you aren't filing a joint 2017 Form 1040 with the same person.

  11. You had to use the Itemized Deductions Worksheet in the 2016 Instructions for Schedule A and both of the following apply.

    1. You couldn't deduct all of the amount on the 2016 Itemized Deductions Worksheet, line 1.

    2. The amount on line 8 of that 2016 worksheet would be more than the amount on line 4 of that worksheet if the amount on line 4 were reduced by 80% of the refund you received in 2017.

 

Line 11

Alimony Received

Enter amounts received as alimony or separate maintenance. You must let the person who made the payments know your social security number. If you don’t, you may have to pay a penalty. For more details, see Pub. 504.

State and Local Income Tax Refund Worksheet—Line 10

Before you begin:

  • Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 525 to figure if any of your refund is taxable.

 

1.     Enter the income tax refund from Form(s) 1099-G (or similar statement). But don’t enter more than the amount of your state and local income taxes shown on your 2016 Schedule A, line 5 1.    
2.     Enter your total itemized deductions from your 2016 Schedule A, line 29 2.      
     
  Note. If the filing status on your 2016 Form 1040 was married filing separately and your spouse itemized deductions in 2016, skip lines 3 through 5, enter the amount from line 2 on line 6, and go to line 7.    
3.     Enter the amount shown below for the filing status claimed on your
2016 Form 1040.
   
   
  • Single or married filing separately—$6,300

  • Married filing jointly or qualifying widow(er)—$12,600

  • Head of household—$9,300

    3.      
4.     Did you fill in line 39a on your 2016 Form 1040?    
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No.
Enter -0-.       4.      
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Yes.
Multiply the number in the box on line 39a of your 2016 Form 1040 by $1,250 ($1,550 if your 2016 filing status was single or head of household).      
5.     Add lines 3 and 4 5.      
6.     Is the amount on line 5 less than the amount on line 2?    
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No.
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None of your refund is taxable.
         
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Yes.
Subtract line 5 from line 2 6.    
7.     Taxable part of your refund. Enter the smaller of line 1 or line 6 here and on Form 1040, line 10 7.    
 

Line 12

Business Income or (Loss)

If you operated a business or practiced your profession as a sole proprietor, report your income and expenses on Schedule C or C-EZ.

Line 13

Capital Gain or (Loss)

If you sold a capital asset, such as a stock or bond, you must complete and attach Form 8949 and Schedule D.

Exception 1.

You do not have to file Form 8949 or Schedule D if both of the following apply.

  1. You have no capital losses, and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements).

  2. None of the Form(s) 1099-DIV (or substitute statements) have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain).

 

Exception 2.

You must file Schedule D but generally don’t have to file Form 8949 if Exception 1 doesn't apply and your only capital gains and losses are:

  • Capital gain distributions;

  • A capital loss carryover from 2016;

  • A gain from Form 2439 or 6252 or Part I of Form 4797;

  • A gain or loss from Form 4684, 6781, or 8824;

  • A gain or loss from a partnership, S corporation, estate, or trust; or

  • Gains and losses from transactions for which you received a Form 1099-B (or substitute statement) that shows basis was reported to the IRS and for which you don’t need to make any adjustments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949.

 

If Exception 1 applies, enter your total capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 13 and check the box on that line. If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line 13 only the amount that belongs to you. Include a statement showing the full amount you received and the amount you received as a nominee. See the Schedule B instructions for filing requirements for Forms 1099-DIV and 1096.

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If you don’t have to file Schedule D, use the Qualified Dividends and Capital Gain Tax Worksheet in the line 44 instructions to figure your tax.

Line 14

Other Gains or (Losses)

If you sold or exchanged assets used in a trade or business, see the Instructions for Form 4797.

Lines 15a and 15b

IRA Distributions

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Special rules may apply if you received a distribution from your individual retirement arrangement (IRA) and your main home was in one of the Presidentially declared disaster areas eligible for these special rules on the specified date. Special rules also may apply if you received a distribution to buy or construct a main home in one of the Presidentially declared disaster areas eligible for these special rules, but that home wasn’t bought or constructed because of the disaster. See Pub. 976 for details.

You should receive a Form 1099-R showing the total amount of any distribution from your IRA before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise noted in the line 15a and 15b instructions, an IRA includes a traditional IRA, Roth IRA (including a my RA), simplified employee pension (SEP) IRA, and a savings incentive match plan for employees (SIMPLE) IRA. Except as provided next, leave line 15a blank and enter the total distribution (from Form 1099-R, box 1) on line 15b.

Exception 1.

Enter the total distribution on line 15a if you rolled over part or all of the distribution from one:

  • Roth IRA to another Roth IRA, or

  • IRA (other than a Roth IRA) to a qualified plan or another IRA (other than a Roth IRA).

 

Also, enter "Rollover" next to line 15b. If the total distribution was rolled over, enter -0- on line 15b. If the total distribution wasn't rolled over, enter the part not rolled over on line 15b unless Exception 2 applies to the part not rolled over. Generally, a rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590-A and Pub. 590-B.

If you rolled over the distribution into a qualified plan other than an IRA or you made the rollover in 2018, include a statement explaining what you did.

Exception 2.

If any of the following apply, enter the total distribution on line 15a and see Form 8606 and its instructions to figure the amount to enter on line 15b.

  1. You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional or SEP IRAs for 2017 or an earlier year. If you made nondeductible contributions to these IRAs for 2017, also see Pub. 590-A and Pub. 590-B.

  2. You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 15b; you don’t have to see Form 8606 or its instructions.

    1. Distribution code T is shown in box 7 of Form 1099-R and you made a contribution (including a conversion) to a Roth IRA for 2012 or an earlier year.

    2. Distribution code Q is shown in box 7 of Form 1099-R.

  3. You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA in 2017.

  4. You had a 2016 or 2017 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that year.

  5. You made excess contributions to your IRA for an earlier year and had them returned to you in 2017.

  6. You recharacterized part or all of a contribution to a Roth IRA as a contribution to another type of IRA, or vice versa.

 

Exception 3.

If all or part of the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 15a. If the total amount distributed is a QCD, enter -0- on line 15b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 15b unless Exception 2 applies to that part. Enter "QCD" next to line 15b.

A QCD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 70½ when the distribution was made.

Generally, your total QCDs for the year can't be more than $100,000. (On a joint return, your spouse also can have a QCD of up to $100,000.) The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. See Pub. 590-A for details.

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You can't claim a charitable contribution deduction for any QCD not included in your income.

Exception 4.

If all or part of the distribution is a health savings account (HSA) funding distribution (HFD), enter the total distribution on line 15a. If the total amount distributed is an HFD and you elect to exclude it from income, enter -0- on line 15b. If only part of the distribution is an HFD and you elect to exclude that part from income, enter the part that isn't an HFD on line 15b unless Exception 2 applies to that part. Enter "HFD" next to line 15b.

An HFD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to your HSA. If eligible, you generally can elect to exclude an HFD from your income once in your lifetime. You can't exclude more than the limit on HSA contributions or more than the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details.

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The amount of an HFD reduces the amount you can contribute to your HSA for the year. If you fail to maintain eligibility for an HSA for the 12 months following the month of the HFD, you may have to report the HFD as income and pay an additional tax. See Form 8889, Part III.

More than one exception applies.

If more than one exception applies, include a statement showing the amount of each exception, instead of making an entry next to line 15b. For example: "Line 15b – $1,000 Rollover and $500 HFD." But you do not need to attach a statement if only Exception 2 and one other exception apply.

More than one distribution.

If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 15b. Enter the total amount of those distributions on line 15a.

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You may have to pay an additional tax if (a) you received an early distribution from your IRA and the total wasn't rolled over, or (b) you were born before July 1, 1946, and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. See the instructions for line 59 for details.

More information.

For more information about IRAs, see Pub. 590-A and Pub. 590-B.

Lines 16a and 16b

Pensions and Annuities

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Special rules may apply if you received a distribution from a profit-sharing plan or retirement plan and your main home was in one of the Presidentially declared disaster areas eligible for these special rules on the specified date. Special rules also may apply if you received a distribution on certain dates to buy or construct a main home in one of the Presidentially declared disaster areas eligible for these special rules, but that home wasn’t bought or constructed because of the disaster. See Pub. 976 for details.

You should receive a Form 1099-R showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Pension and annuity payments include distributions from 401(k), 403(b), and governmental 457(b) plans. Rollovers and lump-sum distributions are explained later. Don’t include the following payments on lines 16a and 16b. Instead, report them on line 7.

  • Disability pensions received before you reach the minimum retirement age set by your employer.

  • Corrective distributions (including any earnings) of excess elective deferrals or other excess contributions to retirement plans. The plan must advise you of the year(s) the distributions are includible in income.

 

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Attach Form(s) 1099-R to Form 1040 if any federal income tax was withheld.

Fully Taxable Pensions and Annuities

Your payments are fully taxable if (a) you didn't contribute to the cost (see Cost, later) of your pension or annuity, or (b) you got your entire cost back tax free before 2017. But see Insurance Premiums for Retired Public Safety Officers , later. If your pension or annuity is fully taxable, enter the total pension or annuity payments (from Form(s) 1099-R, box 1) on line 16b; don’t make an entry on line 16a.

Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.

Partially Taxable Pensions and Annuities

Enter the total pension or annuity payments (from Form 1099-R, box 1) on line 16a. If your Form 1099-R doesn't show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 16b. But if your annuity starting date (defined later) was after July 1, 1986, see Simplified Method , later, to find out if you must use that method to figure the taxable part.

You can ask the IRS to figure the taxable part for you for a $1,000 fee. For details, see Pub. 939.

If your Form 1099-R shows a taxable amount, you can report that amount on
line 16b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next, applies.

Insurance Premiums for Retired Public Safety Officers

If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract. You can do this only if you retired because of disability or because you reached normal retirement age. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from a plan maintained by the employer from which you retired as a public safety officer. Also, the distribution must be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums or $3,000. You can make this election only for amounts that would otherwise be included in your income.

An eligible retirement plan is a governmental plan that is a qualified trust or a section 403(a), 403(b), or 457(b) plan.

If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R doesn't reflect the exclusion. Report your total distributions on line 16a and the taxable amount on line 16b. Enter "PSO" next to line 16b.

Simplified Method Worksheet—Lines 16a and 16b

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Simplified Method Worksheet-Lines 16a and 16b

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If you are retired on disability and reporting your disability pension on line 7, include only the taxable amount on that line and enter "PSO" and the amount excluded on the dotted line next to line 7.

Simplified Method

You must use the Simplified Method if either of the following applies.

  1. Your annuity starting date was after July 1, 1986, and you used this method last year to figure the taxable part.

  2. Your annuity starting date was after November 18, 1996, and both of the following apply.

    1. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.

    2. On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was fewer than 5. See Pub. 575 for the definition of guaranteed payments.

 

If you must use the Simplified Method, complete the Simplified Method Worksheet in these instructions to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub. 575 (or Pub. 721 for U.S. Civil Service retirement benefits).

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If you received U.S. Civil Service retirement benefits and you chose the alternative annuity option, see Pub. 721 to figure the taxable part of your annuity. Do not use the Simplified Method Worksheet in these instructions.

Annuity Starting Date

Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed.

Age (or Combined Ages) at Annuity Starting Date

If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on his or her annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date.

If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary's taxable amount.

Cost

Your cost is generally your net investment in the plan as of the annuity starting date. It doesn't include pre-tax contributions. Your net investment may be shown in box 9b of Form 1099-R.

Rollovers

Generally, a rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a rollover to a Roth IRA or a designated Roth account is generally not a tax-free distribution. Use lines 16a and 16b to report a rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP.

Enter on line 16a the distribution from Form 1099-R, box 1. From this amount, subtract any contributions (usually shown in box 5) that were taxable to you when made. From that result, subtract the amount of the rollover. Enter the remaining amount on line 16b. If the remaining amount is zero and you have no other distribution to report on line 16b, enter -0- on line 16b. Also, enter "Rollover" next to line 16b.

See Pub. 575 for more details on rollovers, including special rules that apply to rollovers from designated Roth accounts, partial rollovers of property, and distributions under qualified domestic relations orders.

Lump-Sum Distributions

If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the "Total distribution" box in box 2b checked. You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount wasn't rolled over. For details, see the instructions for line 59.

Enter the total distribution on line 16a and the taxable part on line 16b. For details, see Pub. 575.

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If you or the plan participant was born before January 2, 1936, you could pay less tax on the distribution. See Form 4972.

Line 19

Unemployment Compensation

You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2017. Report this amount on line 19. However, if you made contributions to a governmental unemployment compensation program or to a governmental paid family leave program and you aren't itemizing deductions, reduce the amount you report on line 19 by those contributions. If you are itemizing deductions, see the instructions on Form 1099-G.

If you received an overpayment of unemployment compensation in 2017 and you repaid any of it in 2017, subtract the amount you repaid from the total amount you received. Enter the result on line 19. Also, enter "Repaid" and the amount you repaid on the dotted line next to line 19. If, in 2017, you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the amount repaid on Schedule A, line 23. But if you repaid more than $3,000, see Repayments in Pub. 525 for details on how to report the repayment.

Lines 20a and 20b

Social Security Benefits

You should receive a Form SSA-1099 showing in box 3 the total social security benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2017. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1099.

Use the Social Security Benefits Worksheet in these instructions to see if any of your benefits are taxable.

Exception.

Do not use the Social Security Benefits Worksheet in these instructions if any of the following applies.

  • You made contributions to a traditional IRA for 2017 and you or your spouse were covered by a retirement plan at work or through self-employment. Instead, use the worksheets in Pub. 590-A to see if any of your social security benefits are taxable and to figure your IRA deduction.

  • You repaid any benefits in 2017 and your total repayments (box 4) were more than your total benefits for 2017 (box 3). None of your benefits are taxable for 2017. Also, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in gross income in an earlier year. For more details, see Pub. 915.

  • You file Form 2555, 2555-EZ, 4563, or 8815, or you exclude employer-provided adoption benefits or income from sources within Puerto Rico. Instead, use the worksheet in Pub. 915.

 

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Benefits for earlier year received in 2017? If any of your benefits are taxable for 2017 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.

Social security information.

Social security beneficiaries can now get a variety of information from the SSA website with a my Social Security account, including getting a replacement Form SSA‐1099 if needed. For more information and to set up an account, go to SSA.gov/myaccount.

Form RRB-1099.

If you need a replacement Form RRB-1099, call the Railroad Retirement Board at 1-877-772-5772 or go to www.rrb.gov.

Social Security Benefits Worksheet—Lines 20a and 20b

Before you begin:

  • Complete Form 1040, lines 21 and 23 through 32, if they apply to you.

  • Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36).

  • If you are married filing separately and you lived apart from your spouse for all of 2017, enter "D" to the right of the word "benefits" on line 20a. If you don’t, you may get a math error notice from the IRS.

  • Be sure you have read the Exception in the line 20a and 20b instructions to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable.

 

   
1.   Enter the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099. Also, enter this amount on Form 1040, line 20a 1.        
2.   Multiply line 1 by 50% (0.50) 2.      
3.   Combine the amounts from Form 1040, lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 3.      
4.   Enter the amount, if any, from Form 1040, line 8b 4.      
5.   Combine lines 2, 3, and 4 5.      
6.   Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in adjustments you entered on the dotted line next to line 36 6.      
7.   Is the amount on line 6 less than the amount on line 5?    
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No. This is an Image: stop.gif
 
None of your social security benefits are taxable. Enter -0- on Form 1040, line 20b.        
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Yes. Subtract line 6 from line 5 7.      
8.   If you are:
  • Married filing jointly, enter $32,000

  • Single, head of household, qualifying widow(er), or married filing
    separately and you lived apart from your spouse for all of 2017,
    enter $25,000

  8.      
   
  • Married filing separately and you lived with your spouse at any time
    in 2017, skip lines 8 through 15; multiply line 7 by 85% (0.85) and
    enter the result on line 16. Then, go to line 17

   
9.   Is the amount on line 8 less than the amount on line 7?    
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No. This is an Image: stop.gif
 
None of your social security benefits are taxable. Enter -0- on Form 1040, line 20b. If you are married filing separately and you lived apart from your spouse for all of 2017, be sure you entered "D" to the right of the word "benefits" on line 20a.    
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Yes. Subtract line 8 from line 7 9.      
10.   Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2017 10.      
11.   Subtract line 10 from line 9. If zero or less, enter -0- 11.      
12.   Enter the smaller of line 9 or line 10 12.      
13.   Enter one-half of line 12 13.      
14.   Enter the smaller of line 2 or line 13 14.      
15.   Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- 15.      
16.   Add lines 14 and 15 16.      
17.   Multiply line 1 by 85% (0.85) 17.      
18.   Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040, line 20b 18.      
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If any of your benefits are taxable for 2017 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.  

Line 21

Other Income

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Do not report on this line any income from self-employment or fees received as a notary public. Instead, you must use Schedule C, C-EZ, or F, even if you don’t have any business expenses. Also, don’t report on line 21 any nonemployee compensation shown on Form 1099-MISC (unless it isn't self-employment income, such as income from a hobby or a sporadic activity). Instead, see the instructions on Form 1099-MISC to find out where to report that income.

Taxable income.

Use line 21 to report any taxable income not reported elsewhere on your return or other schedules. List the type and amount of income. If necessary, include a statement showing the required information. For more details, see Miscellaneous Income in Pub. 525.

Examples of income to report on line 21 include the following.

  • Most prizes and awards. But see Olympic and Paralympic medals and USOC prize money , later.

  • Jury duty pay. Also see the instructions for line 36.

  • Alaska Permanent Fund dividends.

  • Reimbursements or other amounts received for items deducted in an earlier year, such as medical expenses, real estate taxes, general sales taxes, or home mortgage interest. See Recoveries in Pub. 525 for details on how to figure the amount to report.

  • Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property. Also see the instructions for line 36.

  • Income from an activity not engaged in for profit. See Pub. 535.

 

 

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Attach Form(s) W-2G to
Form 1040 if any federal income tax was withheld.

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You may have to pay an additional tax if you received a taxable distribution from a Coverdell ESA or a QTP. See the Instructions for Form 5329.

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You may have to pay an additional tax if you received a taxable distribution from an HSA or an Archer MSA. See the Instructions for Form 8889 for HSAs or the Instructions for Form 8853 for Archer MSAs.

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You may have to pay an additional tax if you received a taxable distribution from an ABLE account. See the Instructions for Form 5329.

  • Amounts deemed to be income from a health savings account (HSA) because you didn't remain an eligible individual during the testing period. See Form 8889, Part III.

  • Gambling winnings, including lotteries, raffles, a lump-sum payment from the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for Schedule A, line 28.

  • Reemployment trade adjustment assistance (RTAA) payments. These payments should be shown in box 5 of Form 1099-G.

  • Loss on certain corrective distributions of excess deferrals. See Retirement Plan Contributions in Pub. 525.

  • Dividends on insurance policies if they exceed the total of all net premiums you paid for the contract.

  • Recapture of a charitable contribution deduction relating to the contribution of a fractional interest in tangible personal property. See Fractional Interest in Tangible Personal Property in Pub. 526. Interest and an additional 10% tax apply to the amount of the recapture. See the instructions for line 62.

  • Recapture of a charitable contribution deduction if the charitable organization disposes of the donated property within 3 years of the contribution. See Recapture if no exempt use in Pub. 526.

  • Canceled debts. These amounts may be shown in box 2 of Form 1099-C. However, part or all of your income from the cancellation of debt may be nontaxable. See Pub. 4681 or go to IRS.gov and enter "canceled debt" or "foreclosure" in the search box.

  • Taxable part of disaster relief payments. See Pub. 525 to figure the taxable part, if any. If any of your disaster relief payment is taxable, attach a statement showing the total payment received and how you figured the taxable part.

  • Taxable distributions from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Distributions from these accounts may be taxable if (a) in the case of distributions from a QTP, they are more than the qualified higher education expenses of the designated beneficiary in 2017 or, in the case of distributions from an ESA, they are more than the qualified education expenses of the designated beneficiary in 2017, and (b) they were not included in a qualified rollover. Nontaxable distributions from these accounts don’t have to be reported on Form 1040. This includes rollovers and qualified higher education expenses refunded to a student from a QTP that were recontributed to a QTP with the same designated beneficiary within 60 days after the date of refund. See Pub. 970.

  • Taxable distributions from a health savings account (HSA) or an Archer MSA. Distributions from these accounts may be taxable if (a) they are more than the unreimbursed qualified medical expenses of the account beneficiary or account holder in 2017, and (b) they were not included in a qualified rollover. See Pub. 969.

  • Taxable distributions from an ABLE account. Distributions from this type of account may be taxable if (a) they are more than the designated beneficiary's qualified disability expenses, and (b) they were not included in a qualified rollover. Enter "ABLE" and the taxable amount on the dotted line next to line 21. See Pub. 907 for more information.

 

Nontaxable income.

Don’t report any nontaxable income on line 21. Examples of nontaxable income include the following.

  • Child support.

  • Payments you received to help you pay your mortgage loan under the HFA Hardest Hit Fund.

  • Any Pay-for-Performance Success Payments that reduce the principal balance of your home mortgage under the Home Affordable Modification Program.

  • Life insurance proceeds received because of someone's death (other than from certain employer-owned life insurance contracts).

  • Gifts and bequests. However, if you received a gift or bequest from a foreign person of more than $15,797, you may have to report information about it on Form 3520, Part IV. See the Instructions for Form 3520.

 

Net operating loss (NOL) deduction.

Include on line 21 any NOL deduction from an earlier year. Subtract it from any income on line 21 and enter the result. If the result is less than zero, enter it in parentheses. On the dotted line next to line 21, enter "NOL" and show the amount of the deduction in parentheses. See Pub. 536 for details.

Medicaid waiver payments to care provider.

Certain Medicaid waiver payments you received for caring for someone living in your home with you may be nontaxable. If these payments were incorrectly reported to you in box 1 of Form(s) W-2, and you can't get a corrected Form W-2, include the amount on line 7. On line 21, subtract the nontaxable amount of the payments from any income on line 21 and enter the result. If the result is less than zero, enter it in parentheses. Enter “Notice 2014-7” and the nontaxable amount on the dotted line next to line 21. For more information about these payments, see Pub. 525.

Olympic and Paralympic medals and USOC prize money.

The value of Olympic and Paralympic medals and the amount of United States Olympic Committee prize money you receive on account of your participation in the Olympic or Paralympic Games may be nontaxable. These amounts should be reported to you in box 3 of Form 1099-MISC. To see if these amounts are nontaxable, first figure your adjusted gross income including the amount of your medals and prize money. If your adjusted gross income is not more than $1,000,000 ($500,000 if married filing separately), these amounts are nontaxable and you should include the amount in box 3 of Form 1099-MISC on line 21, then subtract it by including it on line 36 along with any other write-in adjustments. On the dotted line next to line 36, enter the nontaxable amount and identify as "USOC."

Adjusted Gross Income

Line 23

Educator Expenses

If you were an eligible educator in 2017, you can deduct on line 23 up to $250 of qualified expenses you paid in 2017. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. However, neither spouse can deduct more than $250 of his or her qualified expenses on line 23. You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A, line 21. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.

Qualified expenses include ordinary and necessary expenses paid:

  • For professional development courses you have taken related to the curriculum you teach or to the students you teach, or

  • In connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom.

 

An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense doesn’t have to be required to be considered necessary.

Qualified expenses don’t include expenses for home schooling or for nonathletic supplies for courses in health or physical education.

You must reduce your qualified expenses by the following amounts.

  • Excludable U.S. series EE and I savings bond interest from Form 8815.

  • Nontaxable qualified tuition program earnings or distributions.

  • Any nontaxable distribution of Coverdell education savings account earnings.

  • Any reimbursements you received for these expenses that weren’t reported to you in box 1 of your Form W-2.

 

For more details, use Tax Topic 458 or see Pub. 529.

Line 24

Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials

Include the following deductions on
line 24.

  • Certain business expenses of National Guard and reserve members who traveled more than 100 miles from home to perform services as a National Guard or reserve member.

  • Performing-arts-related expenses as a qualified performing artist.

  • Business expenses of fee-basis state or local government officials.

 

For more details, see Form 2106 or 2106-EZ.

Line 25

Health Savings Account (HSA) Deduction

You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made to your HSA for 2017. See Form 8889.

Line 26

Moving Expenses

If you moved in connection with your job or business or started a new job, you may be able to take this deduction. But your new workplace must be at least 50 miles farther from your old home than your old home was from your old workplace. If you had no former workplace, your new workplace must be at least 50 miles from your old home. Use Tax Topic 455 or see Form 3903.

Line 27

Deductible Part of Self-Employment Tax

If you were self-employed and owe self-employment tax, fill in Schedule SE to figure the amount of your deduction. If you completed Section A of Schedule SE, the deductible part of your self-employment tax is on line 6. If you completed Section B of Schedule SE, it is on line 13.

Line 28

Self-Employed SEP, SIMPLE, and Qualified Plans

If you were self-employed or a partner, you may be able to take this deduction. See Pub. 560 or, if you were a minister, Pub. 517.

Line 29

Self-Employed Health Insurance Deduction

You may be able to deduct the amount you paid for health insurance for yourself, your spouse, and your dependents. The insurance also can cover your child who was under age 27 at the end of 2017, even if the child wasn't your dependent. A child includes your son, daughter, stepchild, adopted child, or foster child (defined in the line 6c instructions).

Self-Employed Health Insurance Deduction Worksheet—Line 29

Before you begin:

  • If, during 2017, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation pension payee, see the Instructions for Form 8885 to figure the amount to enter on line 1 of this worksheet.

  • Be sure you have read the Exceptions in the instructions for this line to see if you can use this worksheet instead of Pub. 535 to figure your deduction.

 

1. Enter the total amount paid in 2017 for health insurance coverage established under your business      
  (or the S corporation in which you were a more-than-2% shareholder) for 2017 for you, your spouse, and your dependents. Your insurance also can cover your child who was under age 27 at the end of 2017, even if the child wasn't your dependent. But don’t include amounts for any month you were eligible to participate in an employer-sponsored health plan or amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer 1.    
2. Enter your net profit* and any other earned income** from the business under which the insurance plan is established, minus any deductions on Form 1040, lines 27 and 28. Don’t include Conservation Reserve Program payments exempt from self-employment tax 2.    
3. Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on
Form 1040, line 29. Don’t include this amount in figuring any medical expense deduction on Schedule A
3.    
* If you used either optional method to figure your net earnings from self-employment, don’t enter your net profit. Instead, enter the amount from Schedule SE, Section B, line 4b.  
** Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it doesn't include capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned income is your Medicare wages (box 5 of Form W-2) from that corporation.

One of the following statements must be true.

  • You were self-employed and had a net profit for the year reported on Schedule C, C-EZ, or F.

  • You were a partner with net earnings from self-employment.

  • You used one of the optional methods to figure your net earnings from self-employment on Schedule SE.

  • You received wages in 2017 from an S corporation in which you were a more-than-2% shareholder. Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2.

 

The insurance plan must be established under your business. Your personal services must have been a material income-producing factor in the business. If you are filing Schedule C, C-EZ, or F, the policy can be either in your name or in the name of the business.

If you are a partner, the policy can be either in your name or in the name of the partnership. You can either pay the premiums yourself or your partnership can pay them and report them as guaranteed payments. If the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premiums as guaranteed payments.

If you are a more-than-2% shareholder in an S corporation, the policy can be either in your name or in the name of the S corporation. You can either pay the premiums yourself or the S corporation can pay them and report them as wages. If the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form W-2 in 2017 and you also report the premium payments or reimbursements as wages on Form 1040, line 7.

But if you also were eligible to participate in any subsidized health plan maintained by your or your spouse's employer for any month or part of a month in 2017, amounts paid for health insurance coverage for that month can't be used to figure the deduction. Also, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2017, don’t use amounts paid for coverage for that month to figure the deduction.

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A qualified small employer health reimbursement arrangement (QSEHRA) is considered to be a subsidized health plan maintained by an employer.

Example.

If you were eligible to participate in a subsidized health plan maintained by your spouse's employer from September 30 through December 31, you can't use amounts paid for health insurance coverage for September through December to figure your deduction.

Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer can't be used to figure the deduction.

For more details, see Pub. 535.

If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet to figure the amount you can deduct.

Exceptions.

Use Pub. 535 instead of the Self-Employed Health Insurance Deduction Worksheet in these instructions to figure your deduction if any of the following applies.

  • You had more than one source of income subject to self-employment tax.

  • You file Form 2555 or 2555-EZ.

  • You are using amounts paid for qualified long-term care insurance to figure the deduction.

 

Use Pub. 974 instead of the worksheet in these instructions if the insurance plan was considered to be established under your business and was obtained through the Marketplace, and advance payments of the premium tax credit were made or you are claiming the premium tax credit.

Line 30

Penalty on Early Withdrawal of Savings

The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were charged.

Lines 31a and 31b

Alimony Paid

If you made payments to or for your spouse or former spouse under a divorce or separation instrument, you may be able to take this deduction. Use Tax Topic 452 or see Pub. 504.

Line 32

IRA Deduction

This is an Image: taxtip.gif

 

If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2017, you must report them on Form 8606.

If you made contributions to a traditional IRA for 2017, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. For IRA purposes, earned income includes alimony and separate maintenance payments reported on line 11. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were self-employed, earned income is generally your net earnings from self-employment if your personal services were a material income-producing factor. For more details, see Pub. 590-A. A statement should be sent to you by May 31, 2018, that shows all contributions to your traditional IRA for 2017.

Use the IRA Deduction Worksheet to figure the amount, if any, of your IRA deduction. But read the following 11-item list before you fill in the worksheet.

  1. If you were age 70½ or older at the end of 2017, you can't deduct any contributions made to your traditional IRA for 2017 or treat them as nondeductible contributions.

  2. You can't deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit (saver's credit). See the instructions for line 51.

  3. If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2017, don’t use the IRA Deduction Worksheet in these instructions. Instead, see Pub. 590-A to figure the amount, if any, of your IRA deduction.

  4. You can't deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts aren't included as income in box 1 of your Form W-2. But you may be able to take the retirement savings contributions credit. See the instructions for line 51.

  5. If you made contributions to your IRA in 2017 that you deducted for 2016, don’t include them in the worksheet.

  6. If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, or in box 7 of Form 1099-MISC, don’t include that income on line 8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2, (b) box 12 of your Form W-2 with code Z, or (c) box 15b of Form 1099-MISC. If it isn't, contact your employer or the payer for the amount of the income.

  7. You must file a joint return to deduct contributions to your spouse's IRA. Enter the total IRA deduction for you and your spouse on line 32.

  8. Don’t include rollover contributions in figuring your deduction. Instead, see the instructions for lines 15a and 15b.

  9. Don’t include trustees' fees that were billed separately and paid by you for your IRA. These fees can be deducted only as an itemized deduction on Schedule A.

  10. Don’t include any repayments of qualified reservist distributions. You can't deduct them. For information on how to report these repayments, see Qualified reservist repayments in Pub. 590-A.

  11. If the total of your IRA deduction on line 32 plus any nondeductible contribution to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2017, see Pub. 590-A for special rules.

 

This is an Image: taxtip.gif

 

By April 1 of the year after the year in which you turn
age 70½, you must start taking minimum required distributions from your traditional IRA. If you don’t, you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590-B.

Were You Covered by a Retirement Plan?

If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you can't deduct them. In any case, the income earned on your IRA contributions isn't taxed until it is paid to you.

The "Retirement plan" box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you weren’t vested in the plan. You also are covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.

If you were covered by a retirement plan and you file Form 2555, 2555-EZ, or 8815, or you exclude employer-provided adoption benefits, see Pub. 590-A to figure the amount, if any, of your IRA deduction.

Married persons filing separately.

If you weren’t covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2017.

This is an Image: taxtip.gif

 

You may be able to take the retirement savings contributions credit. See the line 51 instructions.

IRA Deduction Worksheet—Line 32

Caution

This is an Image: caution.gif

 

If you were age 70½ or older at the end of 2017, you can't deduct any contributions made to your traditional IRA or treat them as nondeductible contributions. Don’t complete this worksheet for anyone age 70½ or older at the end of 2017. If you are married filing jointly and only one spouse was under age 70½ at the end of 2017, complete this worksheet only for that spouse.

Before you begin:

  • Be sure you have read the 11-item list in the instructions for this line. You may not be able to use this worksheet.

  • Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36).

  • If you are married filing separately and you lived apart from your spouse for all of 2017, enter "D" on the dotted line next to Form 1040, line 32. If you don’t, you may get a math error notice from the IRS.

 

  Your IRA Spouse's IRA  
1a.   Were you covered by a retirement plan (see Were You Covered by a Retirement Plan? )? 1a.   This is an Image: box.gif
 
Yes This is an Image: box.gif
 
No
   
b.   If married filing jointly, was your spouse covered by a retirement plan? 1b.   This is an Image: box.gif
 
Yes This is an Image: box.gif
 
No
 
  Next. If you checked "No" on line 1a (and "No" on line 1b if married filing jointly), skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b if applicable), and go to line 8.
  • $5,500, if under age 50 at the end of 2017.

  • $6,500, if age 50 or older but under age 70½ at the end of 2017.

Otherwise, go to line 2.
   
2.   Enter the amount shown below that applies to you.    
 
  • Single, head of household, or married filing separately and you lived
    apart
    from your spouse for all of 2017, enter $72,000.

   
 
  • Qualifying widow(er), enter $119,000.

  2a.     2b.      
 
  • Married filing jointly, enter $119,000 in both columns. But if you checked
    "No" on either line 1a or 1b, enter $196,000 for the person who wasn't
    covered by a plan.

  • Married filing separately and you lived with your spouse at any time in
    2017, enter $10,000.

   
3.   Enter the amount from Form 1040, line 22 3.        
4.   Enter the total of the amounts from Form 1040, lines 23 through 31a, plus any write-in adjustments you entered on the dotted line next to line 36 4.        
5.   Subtract line 4 from line 3. If married filing jointly, enter the result in both columns 5a.     5b.      
6.   Is the amount on line 5 less than the amount on line 2?    
    This is an Image: box.gif
 
No.
This is an Image: stop.gif
 
None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606.    
    This is an Image: box.gif
 
Yes.
Subtract line 5 from line 2 in each column. Follow the instruction below that applies to you.    
     
  • If single, head of household, or married filing separately,
    and the result is $10,000 or more, enter the applicable
    amount below on line 7 for that column and go to line 8.
    i. $5,500, if under age 50 at the end of 2017.
    ii. $6,500, if age 50 or older but under age 70½ at the
    end of 2017.
    If the result is less than $10,000, go to line 7.

  6a.     6b.      
     
  • If married filing jointly or qualifying widow(er), and the
    result is $20,000 or more ($10,000 or more in the column
    for the IRA of a person who wasn't covered by a
    retirement plan), enter the applicable amount below on
    line 7 for that column and go to line 8.
    i. $5,500, if under age 50 at the end of 2017.
    ii. $6,500 if age 50 or older but under age 70½ at the
    end of 2017.
    Otherwise, go to line 7.

   

IRA Deduction Worksheet—Continued

          Your IRA Spouse's IRA  
7.   Multiply lines 6a and 6b by the percentage below that applies to you. If the result isn't a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200.    
 
  • Single, head of household, or married filing separately, multiply by 55%
    (0.55) (or by 65% (0.65) in the column for the IRA of a person who is age
    50 or older at the end of 2017).

               
 
  • Married filing jointly or qualifying widow(er), multiply by 27.5% (0.275)
    (or by 32.5% (0.325) in the column for the IRA of a person who is age 50 or
    older at the end of 2017). But if you checked "No" on either line 1a
    or 1b, then in the column for the IRA of the person who wasn't covered by a
    retirement plan, multiply by 55% (0.55) (or by 65% (0.65) if age 50 or
    older at the end of 2017).

  7a.     7b.      
   
8.   Enter the total of your (and your spouse's if filing jointly):          
 
  • Wages, salaries, tips, etc. Generally, this is the
    amount reported in box 1 of Form W-2. Exceptions
    are explained earlier in these instructions for line 32.

8.        
 
  • Alimony and separate maintenance payments
    reported on Form 1040, line 11.

       
 
  • Nontaxable combat pay. This amount should be
    reported in box 12 of Form W-2 with code Q.

                     
9.   Enter the earned income you (and your spouse if filing jointly) received as a self-employed individual or a partner. Generally, this is your (and your spouse's if filing jointly) net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Form 1040, lines 27 and 28. If zero or less, enter -0-. For more details, see Pub. 590-A 9.        
10.   Add lines 8 and 9 10.        
                   
    This is an Image: caution.gif
 
If married filing jointly and line 10 is less than $11,000 ($12,000 if one spouse is age 50 or older at the end of 2017; $13,000 if both spouses are age 50 or older at the end of 2017), stop here and use the worksheet in Pub. 590-A to figure your IRA deduction.    
11.   Enter traditional IRA contributions made, or that will be made by April 17, 2018 for 2017 to your IRA on line 11a and to your spouse's IRA on line 11b 11a.     11b.      
12.   On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the amounts on lines 12a and 12b and enter the total on Form 1040, line 32. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606) 12a.     12b.      
         

Line 33

Student Loan Interest Deduction

You can take this deduction only if all of the following apply.

  • You paid interest in 2017 on a qualified student loan (defined later).

  • Your filing status is any status except married filing separately.

  • Your modified adjusted gross income (AGI) is less than: $80,000 if single, head of household, or qualifying widow(er); $165,000 if married filing jointly. Use lines 2 through 4 of the worksheet in these instructions to figure your modified AGI.

  • You, or your spouse if filing jointly, aren't claimed as a dependent on someone else's (such as your parent's) 2017 tax return.

 

Use the worksheet in these instructions to figure your student loan interest deduction.

Exception.

Use Pub. 970 instead of the worksheet in these instructions to figure your student loan interest deduction if you file Form 2555, 2555-EZ, or 4563, or you exclude income from sources within Puerto Rico.

Qualified student loan.

A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals who was an eligible student.

  1. Yourself or your spouse.

  2. Any person who was your dependent when the loan was taken out.

  3. Any person you could have claimed as a dependent for the year the loan was taken out except that:

    1. The person filed a joint return,

    2. The person had gross income that was equal to or more than the exemption amount for that year ($4,050 for 2017), or

    3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return.

 

However, a loan isn't a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. For details, see Pub. 970.

Qualified higher education expenses.

Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. For details, see Pub. 970.

Student Loan Interest Deduction Worksheet—Line 33

Before you begin:

  • Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36).

 

  • Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 970 to figure your deduction.

 

   
1.   Enter the total interest you paid in 2017 on qualified student loans (see the instructions for line 33). Don’t enter more than $2,500 1.    
2.   Enter the amount from Form 1040, line 22 2.      
3.   Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in adjustments you entered on the dotted line next to line 36 3.      
4.   Subtract line 3 from line 2 4.      
5.   Enter the amount shown below for your filing status.    
 
  • Single, head of household, or qualifying
    widow(er)—$65,000

  • Married filing jointly—$135,000

    5.      
6.   Is the amount on line 4 more than the amount on line 5?        
    This is an Image: box.gif
 
No.
Skip lines 6 and 7, enter -0- on line 8, and go to line 9.        
    This is an Image: box.gif
 
Yes.
Subtract line 5 from line 4 6.      
7.   Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 7. .  
8.   Multiply line 1 by line 7 8.    
9.   Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on
Form 1040, line 33. Don’t include this amount in figuring any other deduction on your return (such as on Schedule A, C, E, etc.)
9.    
   

Line 34

Tuition and Fees

If you paid qualified tuition and fees for yourself, your spouse, or your dependent(s), you may be able to take this deduction. See Form 8917.

This is an Image: taxtip.gif

 

You may be able to take a credit for your educational expenses instead of a deduction. See the instructions for lines 50 and 68 for details.

Line 35

Domestic Production Activities Deduction

You may be able to deduct up to 9% of your qualified production activities income from the following activities.

  1. Construction of real property performed in the United States.

  2. Engineering or architectural services performed in the United States for construction of real property in the United States.

  3. Any lease, rental, license, sale, exchange, or other disposition of:

    1. Tangible personal property, computer software, and sound recordings that you manufactured, produced, grew, or extracted in whole or in significant part in the United States,

    2. Any qualified film you produced, or

    3. Electricity, natural gas, or potable water you produced in the United States.

 

Your deduction may be reduced if you had oil-related qualified production activities income.

The deduction doesn't apply to income derived from:

  • The sale of food and beverages you prepared at a retail establishment;

  • Property you leased, licensed, or rented for use by any related person;

  • The transmission or distribution of electricity, natural gas, or potable water; or

  • The lease, rental, license, sale, exchange, or other disposition of land.

 

For details, see Form 8903 and its instructions.

Line 36

Include in the total on line 36 any of the following write-in adjustments. To find out if you can take the deduction, see the form or publication indicated. On the dotted line next to line 36, enter the amount of your deduction and identify it as indicated.

  • Archer MSA deduction (see Form 8853). Identify as "MSA."

  • Jury duty pay if you gave the pay to your employer because your employer paid your salary while you served on the jury. Identify as "Jury Pay."

  • Deductible expenses related to income reported on line 21 from the rental of personal property engaged in for profit. Identify as "PPR."

  • Nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 21. Identify as "USOC."

  • Reforestation amortization and expenses (see Pub. 535). Identify as "RFST."

  • Repayment of supplemental unemployment benefits under the Trade Act of 1974 (see Pub. 525). Identify as "Sub-Pay TRA."

  • Contributions to section 501(c)(18)(D) pension plans (see Pub. 525). Identify as "501(c)(18)(D)."

  • Contributions by certain chaplains to section 403(b) plans (see Pub. 517). Identify as "403(b)."

  • Attorney fees and court costs for actions involving certain unlawful discrimination claims, but only to the extent of gross income from such actions (see Pub. 525). Identify as "UDC."

  • Attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations, up to the amount of the award includible in your gross income. Identify as "WBF."

 

Line 37

If line 37 is less than zero, you may have a net operating loss that you can carry to another tax year. See the Instructions for Form 1045 for details.

Tax and Credits

Line 39a

If you were born before January 2, 1953, or were blind at the end of 2017, check the appropriate box(es) on line 39a. If you were married and checked the box on Form 1040, line 6b, and your spouse was born before January 2, 1953, or was blind at the end of 2017, also check the appropriate box(es) for your spouse. Be sure to enter the total number of boxes checked. Don’t check any box(es) for your spouse if your filing status is head of household.

Death of spouse in 2017.

If your spouse was born before January 2, 1953, but died in 2017 before reaching age 65, don’t check the box that says "Spouse was born before January 2, 1953."

A person is considered to reach age 65 on the day before his or her 65th birthday.

Example.

Your spouse was born on February 14, 1952, and died on February 13, 2017. Your spouse is considered age 65 at the time of death. Check the appropriate box for your spouse on line 39a. However, if your spouse died on February 12, 2017, your spouse isn't considered age 65. Don’t check the box.

 

Death of taxpayer in 2017.

If you are preparing a return for someone who died in 2017, see Pub. 501 before completing line 39a.

Blindness

If you weren’t totally blind as of December 31, 2017, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:

  • You can't see better than 20/200 in your better eye with glasses or contact lenses, or

  • Your field of vision is 20 degrees or less.

 

If your eye condition isn't likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor (ophthalmologist or optometrist) to this effect instead.

You must keep the statement for your records.

Line 39b

If your filing status is married filing separately (box 3 is checked), and your spouse itemizes deductions on his or her return, check the box on line 39b. Also check that box if you were a dual-status alien. But if you were a dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resident alien at the end of 2017 and you and your spouse agree to be taxed on your combined worldwide income, don’t check the box.

Line 40

Itemized Deductions or Standard Deduction

In most cases, your federal income tax will be less if you take the larger of your itemized deductions or standard deduction.

Itemized Deductions

To figure your itemized deductions, fill in Schedule A.

Standard Deduction

Most people can find their standard deduction by looking at the amounts listed under "All others" to the left of line 40.

Exception 1—Dependent.

If you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2017 return, use the Standard Deduction Worksheet for Dependents to figure your standard deduction.

Exception 2—Box on line 39a checked.

If you checked any box on line 39a, figure your standard deduction using the Standard Deduction Chart for People Who Were Born Before January 2, 1953, or Were Blind.

Exception 3—Box on line 39b checked.

If you checked the box on line 39b, your standard deduction is zero, even if you were born before January 2, 1953, or were blind.

Exception 4—Increased standard deduction for net qualified disaster loss.

If you had a net qualified disaster loss and you elect to increase your standard deduction by the amount of your net qualified disaster loss, use Schedule A to figure your standard deduction. See the instructions for Form 4684 and Schedule A, line 28 for more information.

Line 42

Exemptions

If the amount on line 38 is over $156,900, use the Deduction for Exemptions Worksheet to figure your deduction for exemptions.

Standard Deduction Worksheet for Dependents—Line 40

 

Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.

 

1.   Is your earned income * more than $700?      
    This is an Image: box.gif
 
Yes.
Add $350 to your earned income. Enter the total     1.    
    This is an Image: box.gif
 
No.
Enter $1,050
2.   Enter the amount shown below for your filing status.      
 
  • Single or married filing separately—$6,350

  • Married filing jointly—$12,700

  • Head of household—$9,350

    2.    
3.   Standard deduction.          
  a. Enter the smaller of line 1 or line 2. If born after January 1, 1953, and not blind, stop here and enter this amount on Form 1040, line 40. Otherwise, go to line 3b 3a.    
  b. If born before January 2, 1953, or blind, multiply the number on Form 1040, line 39a, by $1,250 ($1,550 if single or head of household) 3b.    
  c. Add lines 3a and 3b. Enter the total here and on Form 1040, line 40 3c.    
* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27.
Standard Deduction Chart for People Who Were Born Before January 2, 1953, or Were Blind
Don’t use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above.
Enter the number from the box on
Form 1040, line 39a
This is an Image: square.gif
 
  This is an Image: caution.gif
 
Don’t use the number of exemptions from line 6d.  
IF your filing
status is . . .
AND the number in
the box above is . . .
  THEN your standard
deduction is . . .
 
Single 1
2
  $7,900
9,450
   
Married filing jointly
or
Qualifying widow(er)
1
2
3
4
  $13,950
15,200
16,450
17,700
   
Married filing separately 1
2
3
4
  $7,600
8,850
10,100
11,350
   
Head of household 1
2
  $10,900
12,450
   

Deduction for Exemptions Worksheet—Line 42

1.   Is the amount on Form 1040, line 38, more than the amount shown on line 4 below for your filing status?  
    This is an Image: box.gif
 
No.
This is an Image: stop.gif
 
Multiply $4,050 by the total number of exemptions claimed on Form 1040, line 6d, and enter the result on line 42.
 
    This is an Image: box.gif
 
Yes.
Continue.                
2.   Multiply $4,050 by the total number of exemptions claimed on Form 1040, line 6d 2.    
3.   Enter the amount from Form 1040, line 38 3.    
4.   Enter the amount shown below for your filing status.
  • Single —$261,500

  • Married filing jointly or qualifying
    widow(er)—$313,800

  • Married filing separately—$156,900

  • Head of household—$287,650

    4.    
5.   Subtract line 4 from line 3. If the result is more than $122,500 ($61,250 if married filing separately) , This is an Image: stop.gif
 
Enter -0- on line 42
5.    
6.   Divide line 5 by $2,500 ($1,250 if married filing separately). If the result isn't a whole number, increase it to the next higher whole number (for example, increase 0.00004 to 1) 6.    
7.   Multiply line 6 by 2% (0.02) and enter the result as a decimal (rounded to at least three places) 7.    
8.   Multiply line 2 by line 7 8.    
9.   Deduction for exemptions. Subtract line 8 from line 2. Enter the result here and on Form 1040, line 42 9.    

Line 44

Tax

Include in the total on line 44 all of the following taxes that apply.

  • Tax on your taxable income. Figure the tax using one of the methods described here.

  • Tax from Form(s) 8814 (relating to the election to report child's interest or dividends). Check the appropriate box.

  • Tax from Form 4972 (relating to lump-sum distributions). Check the appropriate box.

  • Tax due to making a section 962 election (the election made by a domestic shareholder of a controlled foreign corporation to be taxed at corporate rates). See section 962 for details. Check box c and enter the amount and "962" in the space next to that box. Attach a statement showing how you figured the tax.

  • Recapture of an education credit. You may owe this tax if you claimed an education credit in an earlier year, and either tax-free educational assistance or a refund of qualified expenses was received in 2017 for the student. See Form 8863 for more details. Check box c and enter the amount and "ECR" in the space next to that box.

  • Any tax from Form 8621, line 16e, relating to a section 1291 fund. Check box c and enter the amount of the tax and "1291TAX" in the space next to that box.

  • Repayment of any excess advance payments of the health coverage tax credit from Form 8885. Check box c and enter the amount of the repayment and "HCTC" in the space next to that box.

 

Do you want the IRS to figure the tax on your taxable income for you?

Yes.

See chapter 30 of Pub. 17 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you didn't pay enough, we will send you a bill.

No.

Use one of the following methods to figure your tax.

Tax Table or Tax Computation Worksheet.

If your taxable income is less than $100,000, you must use the Tax Table, later in these instructions, to figure your tax. Be sure you use the correct column. If your taxable income is $100,000 or more, use the Tax Computation Worksheet right after the Tax Table.

However, don’t use the Tax Table or Tax Computation Worksheet to figure your tax if any of the following applies.

Form 8615.

Form 8615 generally must be used to figure the tax for any child who had more than $2,100 of unearned income, such as taxable interest, ordinary dividends, or capital gains (including capital gain distributions), and who either:

  1. Was under age 18 at the end of 2017,

  2. Was age 18 at the end of 2017 and didn't have earned income that was more than half of the child's support, or

  3. Was a full-time student at least age 19 but under age 24 at the end of 2017 and didn't have earned income that was more than half of the child's support.

 

But if the child files a joint return for 2017 or if neither of the child's parents was alive at the end of 2017, don’t use Form 8615 to figure the child's tax.

A child born on January 1, 2000, is considered to be age 18 at the end of 2017; a child born on January 1, 1999, is considered to be age 19 at the end of 2017; a child born on January 1, 1994, is considered to be age 24 at the end of 2017.

Schedule D Tax Worksheet.

If you have to file Schedule D, and line 18 or 19 of Schedule D is more than zero, use the Schedule D Tax Worksheet in the Instructions for Schedule D to figure the amount to enter on Form 1040, line 44. But if you are filing Form 2555 or 2555-EZ, you must use the Foreign Earned Income Tax Worksheet instead.

Qualified Dividends and Capital Gain Tax Worksheet.

Use the Qualified Dividends and Capital Gain Tax Worksheet, later, to figure your tax if you don’t have to use the Schedule D Tax Worksheet and if any of the following applies.

  • You reported qualified dividends on Form 1040, line 9b.

  • You don’t have to file Schedule D and you reported capital gain distributions on Form 1040, line 13.

  • You are filing Schedule D and Schedule D, lines 15 and 16, are both more than zero.

 

But if you are filing Form 2555 or 2555-EZ, you must use the Foreign Earned Income Tax Worksheet instead.

Schedule J.

If you had income from farming or fishing (including certain amounts received in connection with the Exxon Valdez litigation), your tax may be less if you choose to figure it using income averaging on Schedule J.

Foreign Earned Income Tax Worksheet.

If you claimed the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555 or 2555-EZ, you must figure your tax using the Foreign Earned Income Tax Worksheet.

Foreign Earned Income Tax Worksheet—Line 44

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If Form 1040, line 43, is zero, don’t complete this worksheet.
1. Enter the amount from Form 1040, line 43 1.  
2a. Enter the amount from your (and your spouse's, if filing jointly) Form 2555, lines 45 and 50, or Form 2555-EZ, line 18 2a.  
b. Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are related to excluded income b.  
c. Subtract line 2b from line 2a. If zero or less, enter -0- c.  
3. Add lines 1 and 2c 3.  
4. Figure the tax on the amount on line 3 . Use the Tax Table, Tax Computation Worksheet, Qualified Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615, whichever applies. See the instructions for line 44 to see which tax computation method applies. (Don’t use a second Foreign Earned Income Tax Worksheet to figure the tax on this line.) 4.  
5. Figure the tax on the amount on line 2c . If the amount on line 2c is less than $100,000, use the Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation Worksheet 5.  
6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on Form 1040, line 44 6.  
*Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract Form 1040, line 43, from line 6 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If the result is more than zero, that amount is your capital gain excess.
If you don’t have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above. These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D (Form 1040).

Qualified Dividends and Capital Gain Tax Worksheet—Line 44

Before you begin:

  • See the earlier instructions for line 44 to see if you can use this worksheet to figure your tax.

  • Before completing this worksheet, complete Form 1040 through line 43.

  • If you don’t have to file Schedule D and you received capital gain distributions, be sure you checked the box on line 13 of Form 1040.

 

1.   Enter the amount from Form 1040, line 43. However, if you are filing Form 2555 or 2555-EZ (relating to foreign earned income), enter the amount from line 3 of the Foreign Earned Income Tax Worksheet 1.        
2.   Enter the amount from Form 1040, line 9b* 2.        
3.   Are you filing Schedule D?*        
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Yes.
Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or 16 is blank or a loss, enter -0-.   3.        
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No.
Enter the amount from Form 1040, line 13.        
4.   Add lines 2 and 3 4.        
5.   If filing Form 4952 (used to figure investment interest expense deduction), enter any amount from line 4g of that form. Otherwise, enter -0- 5.        
6.   Subtract line 5 from line 4. If zero or less, enter -0- 6.        
7.   Subtract line 6 from line 1. If zero or less, enter -0- 7.        
8.   Enter:    
    $37,950 if single or married filing separately,            
    $75,900 if married filing jointly or qualifying widow(er),
$50,800 if head of household.
    8.        
9.   Enter the smaller of line 1 or line 8 9.        
10.   Enter the smaller of line 7 or line 9 10.        
11.   Subtract line 10 from line 9. This amount is taxed at 0% 11.        
12.   Enter the smaller of line 1 or line 6 12.        
13.   Enter the amount from line 11 13.        
14.   Subtract line 13 from line 12 14.        
15.   Enter:    
    $418,400 if single,
$235,350 if married filing separately,
$470,700 if married filing jointly or qualifying widow(er),
$444,550 if head of household.
             
    15.        
16.   Enter the smaller of line 1 or line 15 16.        
17.   Add lines 7 and 11 17.            
18.   Subtract line 17 from line 16. If zero or less, enter -0- 18.            
19.   Enter the smaller of line 14 or line 18 19.            
20.   Multiply line 19 by 15% (0.15)         20.    
21.   Add lines 11 and 19 21.            
22.   Subtract line 21 from line 12 22.            
23.   Multiply line 22 by 20% (0.20)         23.    
24.   Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet 24.      
25.   Add lines 20, 23, and 24 25.      
26.   Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet 26.      
27.   Tax on all taxable income. Enter the smaller of line 25 or 26. Also include this amount on Form 1040, line 44. If you are filing Form 2555 or 2555-EZ, don’t enter this amount on Form 1040, line 44. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet 27.      
*If you are filing Form 2555 or 2555-EZ, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.
 

Line 45

Alternative Minimum Tax (AMT)

If you aren't sure whether you owe the AMT, complete the Worksheet To See if You Should Fill in Form 6251.

Exception.

Fill in Form 6251 instead of using the worksheet if you claimed or received any of the following items.

  • Accelerated depreciation.

  • Tax-exempt interest from private activity bonds.

  • Intangible drilling, circulation, research, experimental, or mining costs.

  • Amortization of pollution-control facilities or depletion.

  • Income or (loss) from tax-shelter farm activities, passive activities, partnerships, S corporations, or activities for which you aren't at risk.

  • Income from long-term contracts not figured using the percentage-of-completion method.

  • Interest paid on a home mortgage not used to buy, build, or substantially improve your home.

  • Investment interest expense reported on Form 4952.

  • Net operating loss deduction.

  • Alternative minimum tax adjustments from an estate, trust, electing large partnership, or cooperative.

  • Section 1202 exclusion.

  • Stock by exercising an incentive stock option and you didn't dispose of the stock in the same year.

  • Any general business credit claimed on Form 3800 if either line 6 (in Part I) or line 25 of Form 3800 is more than zero.

  • Qualified electric vehicle credit.

  • Alternative fuel vehicle refueling property tax.

  • Credit for prior year minimum tax.

  • Foreign tax credit.

  • Net qualified disaster loss and you are reporting your standard deduction on Schedule A, line 28. See the instructions for Form 4684 for more information.

 

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Form 6251 should be filled in for certain children who are under age 24 at the end of 2017. See the Instructions for Form 6251 for more information.

For help with the alternative minimum tax, go to IRS.gov/AMT.

Worksheet To See if You Should Fill in Form 6251—Line 45

Before you begin:

  • Be sure you have read the Exception in the instructions for this line to see if you must fill in Form 6251 instead of using this worksheet.

 

1. Are you filing Schedule A?      
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No.
  Skip lines 1 and 2; enter on line 3 the amount from Form 1040, line 38, and go to line 4.      
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Yes.
  Enter the amount from Form 1040, line 41 1.    
2. Enter the total of the amounts from Schedule A, lines 9 and 27 2.    
3. Add lines 1 and 2 3.    
4. Enter any tax refund from Form 1040, lines 10 and 21 4.    
5. If you completed the Itemized Deductions Worksheet in the Instructions for Schedule A, enter the amount from line 9 of that worksheet 5.    
6. Add lines 4 and 5 6.    
7. Subtract line 6 from line 3 7.    
8. Enter the amount shown below for your filing status.      
 
  • Single or head of household—$54,300

  • Married filing jointly or qualifying widow(er)—$84,500

  • Married filing separately—$42,250

    8.    
9. Is the amount on line 7 more than the amount on line 8?      
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No.
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Don’t complete the rest of this worksheet. You don’t owe alternative
minimum tax and don’t need to fill out Form 6251. Leave line 45 blank.
         
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Yes.
  Subtract line 8 from line 7 9.    
10. Enter the amount shown below for your filing status.      
 
  • Single or head of household—$120,700

  • Married filing jointly or qualifying widow(er)—$160,900

  • Married filing separately—$80,450

    10.    
11. Is the amount on line 7 more than the amount on line 10?      
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No.
  Enter -0-. Skip line 12. Enter on line 13 the amount from line 9, and go to line 14.      
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Yes.
  Subtract line 10 from line 7 11.    
12. Multiply line 11 by 25% (0.25) and enter the smaller of the result or line 8 12.    
13. Add lines 9 and 12 13.    
14. Is the amount on line 13 more than $187,800 ($93,900 if married filing separately)?      
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Yes.
  This is an Image: stop.gif
 
Fill in Form 6251 to see if you owe the alternative minimum tax.
     
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No.
  Multiply line 13 by 26% (0.26) 14.    
15. Add Form 1040, line 44 (minus any tax from Form 4972), and Form 1040, line 46. (If you used Schedule J to figure your tax on Form 1040, line 44, refigure that tax without using Schedule J before including it in this calculation) 15.    
Next. Is the amount on line 14 more than the amount on line 15?  
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Yes.
  Fill in Form 6251 to see if you owe the alternative minimum tax.  
  This is an Image: box.gif
 
No.
  You don’t owe alternative minimum tax and don’t need to fill out Form 6251. Leave line 45 blank.  

Line 46

Excess Advance Premium Tax Credit Repayment

The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible individuals may have advance payments of the premium tax credit paid on their behalf directly to the insurance company. If you, your spouse with whom you are filing a joint return, or your dependent was enrolled in coverage purchased from the Marketplace and advance payments of the premium tax credit were made for the coverage, complete Form 8962 to reconcile (compare) the advance payments with your premium tax credit. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance credit payments. If the advance credit payments were more than the premium tax credit you can claim, the amount you must repay will be shown on Form 8962, line 29. Enter that amount, if any, on Form 1040, line 46.

You may have to repay excess advance payments of the premium tax credit even if someone else enrolled you, your spouse, or your dependent in Marketplace coverage. In that case, another individual may have received the Form 1095-A for the coverage. You also may have to repay excess advance payments of the premium tax credit if you enrolled an individual in coverage through the Marketplace, you don’t claim the individual as a dependent on your return, and no one else claims that individual as a dependent. For more information, see the Instructions for Form 8962.

Line 48

Foreign Tax Credit

If you paid income tax to a foreign country or U.S. possession, you may be able to take this credit. Generally, you must complete and attach Form 1116 to do so.

Exception.

You don’t have to complete Form 1116 to take this credit if all of the following apply.

  1. All of your foreign source gross income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement).

  2. The total of your foreign taxes wasn't more than $300 (not more than $600 if married filing jointly).

  3. You held the stock or bonds on which the dividends or interest were paid for at least 16 days and weren’t obligated to pay these amounts to someone else.

  4. You aren’t filing Form 4563 or excluding income from sources within Puerto Rico.

  5. All of your foreign taxes were:

    1. Legally owed and not eligible for a refund or reduced tax rate under a tax treaty, and

    2. Paid to countries that are recognized by the United States and don’t support terrorism.

 

For more details on these requirements, see the Instructions for Form 1116.

Do you meet all five requirements just listed?

Yes.

Enter on line 48 the smaller of (a) your total foreign taxes, or (b) the total of the amounts on Form 1040, lines 44 and 46.

No.

See Form 1116 to find out if you can take the credit and, if you can, if you have to file Form 1116.

Line 49

Credit for Child and Dependent Care Expenses

You may be able to take this credit if you paid someone to care for:

  • Your qualifying child under age 13 whom you claim as your dependent,

  • Your disabled spouse or any other disabled person who couldn't care for himself or herself, or

  • Your child whom you couldn't claim as a dependent because of the rules for Children of divorced or separated parents in the instructions for line 6c.

 

For details, use Tax Topic 602 or see Form 2441.

Line 50

Education Credits

If you (or your dependent) paid qualified expenses in 2017 for yourself, your spouse, or your dependent to enroll in or attend an eligible educational institution, you may be able to take an education credit. See Form 8863 for details. However, you can't take an education credit if any of the following applies.

  • You, or your spouse if filing jointly, are claimed as a dependent on someone else's (such as your parent's) 2017 tax return.

  • Your filing status is married filing separately.

  • The amount on Form 1040, line 38, is $90,000 or more ($180,000 or more if married filing jointly).

  • You are taking a deduction for tuition and fees on Form 1040, line 34, for the same student.

  • You, or your spouse, were a nonresident alien for any part of 2017 unless your filing status is married filing jointly.

 

You may be able to increase an education credit if the student chooses to include all or part of a Pell grant or certain other scholarships or fellowships in income.

For more information, see Pub. 970, the instructions for line 68, and IRS.gov/EdCredit.

Line 51

Retirement Savings Contributions Credit (Saver's Credit)

You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions, other than rollover contributions, to a traditional or Roth IRA (including a my RA); (b) elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan.

However, you can't take the credit if either of the following applies.

  1. The amount on Form 1040, line 38, is more than $31,000 ($46,500 if head of household; $62,000 if married filing jointly).

  2. The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 2000, (b) is claimed as a dependent on someone else's 2017 tax return, or (c) was a student (defined next).

 

You were a student if during any part of 5 calendar months of 2017 you:

  • Were enrolled as a full-time student at a school, or

  • Took a full-time, on-farm training course given by a school or a state, county, or local government agency.

 

A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

For more details, use Tax Topic 610 or see Form 8880.

Line 52

Child Tax Credit

Form 8862 required.

If your 2016 child tax credit was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your 2017 tax return to claim the credit in 2017. See Form 8862 and its instructions for details.

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If you take the child tax credit even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the child tax credit rules, you won't be allowed to take the child tax credit or the additional child tax credit for 2 years even if you’re otherwise eligible to do so. If you fraudulently take the child tax credit, you won't be allowed to take either credit for 10 years. You also may have to pay penalties.

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Line 53

Residential Energy Credits

Residential energy efficient property credit.

You may be able to take this credit by completing and attaching Form 5695 if you paid for any of the following during 2017.

  • Qualified solar electric property for use in your home located in the United States.

  • Qualified solar water heating property for use in your home located in the United States.

  • Qualified fuel cell property installed on or in connection with your main home located in the United States.

  • Qualified small wind energy property for use in connection with your home located in the United States.

  • Qualified geothermal heat pump property installed on or in connection with your home located in the United States.

 

Nonbusiness energy property credit.

You may be able to take this credit by completing and attaching Form 5695 for any of the following improvements to your main home located in the United States in 2017 if they are new and meet certain requirements for energy efficiency.

  • Any insulation material or system primarily designed to reduce heat gain or loss in your home.

  • Exterior windows (including skylights).

  • Exterior doors.

  • A metal roof or asphalt roof with pigmented coatings or cooling granules primarily designed to reduce the heat gain in your home.

 

You may also be able to take this credit for the cost of the following items if the items meet certain performance and quality standards.

  • Certain electric heat pump water heaters, electric heat pumps, central air conditioners, and natural gas, propane, or oil water heaters.

  • A qualified furnace or hot water boiler that uses natural gas, propane, or oil.

  • A stove that burns biomass fuel to heat your home or to heat water for use in your home.

  • An advanced main air circulating fan used in a natural gas, propane, or oil furnace.

 

Condos and co-ops.

If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of such association or corporation for purposes of these credits.

More details.

For details, see Form 5695.

Line 54

Other Credits

Enter the total of the following credits on line 54 and check the appropriate box(es). Check all boxes that apply. If box c is checked, also enter the applicable form number. To find out if you can take the credit, see the form or publication indicated.

  • General business credit. This credit consists of a number of credits that usually apply only to individuals who are partners, shareholders in an S corporation, self-employed, or who have rental property. See Form 3800 or Pub. 334.

  • Credit for prior year minimum tax. If you paid alternative minimum tax in a prior year, see Form 8801.

  • Mortgage interest credit. If a state or local government gave you a mortgage credit certificate, see Form 8396.

  • Credit for the elderly or the disabled. See Schedule R.

  • Adoption credit. You may be able to take this credit if you paid expenses to adopt a child or you adopted a child with special needs and the adoption became final in 2017. See the Instructions for Form 8839.

  • District of Columbia first-time homebuyer credit. You can't claim this credit for a home you bought after 2011. You can claim it only if you have a credit carryforward from 2016. See Form 8859.

  • Qualified plug-in electric drive motor vehicle credit. See Form 8936.

  • Qualified electric vehicle credit. You can't claim this credit for a vehicle placed in service after 2006. You can claim this credit only if you have an electric vehicle passive activity credit carried forward from a prior year. See Form 8834.

  • Alternative motor vehicle credit. See Form 8910 if you placed a new fuel cell motor vehicle in service during 2017.

  • Alternative fuel vehicle refueling property credit. See Form 8911.

  • Credit to holders of tax credit bonds. See Form 8912.

 

Other Taxes

Line 58

Unreported Social Security and Medicare Tax from Forms 4137 and 8919

Enter the total of any taxes from Form 4137 and Form 8919. Check the appropriate box(es).

Form 4137.

If you received tips of $20 or more in any month and you didn't report the full amount to your employer, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips.

Don’t include the value of any noncash tips, such as tickets or passes. You don’t pay social security and Medicare taxes or RRTA tax on these noncash tips.

To figure the social security and Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer. Your employer will figure and collect the RRTA tax.

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You may be charged a penalty equal to 50% of the social security and Medicare or RRTA tax due on tips you received but didn't report to your employer.

Form 8919.

If you are an employee who received wages from an employer who didn't withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax. Include on line 58 the amount from line 13 of Form 8919. Include the amount from line 6 of Form 8919 on Form 1040, line 7.

Line 59

Additional Tax on IRAs, Other Qualified Retirement Plans, etc.

If any of the following apply, see Form 5329 and its instructions to find out if you owe this tax and if you must file Form 5329. Also see Form 5329 and its instructions for definitions of the terms used here.

  1. You received an early distribution from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution wasn't rolled over.

  2. Excess contributions were made to your IRA, Coverdell education savings account (ESA), Archer MSA, health savings account (HSA), or ABLE account.

  3. You received a taxable distribution from a Coverdell ESA, qualified tuition program, or ABLE account.

  4. You were born before July 1, 1946, and didn't take the minimum required distribution from your IRA or other qualified retirement plan.

 

Exception.

If only item (1) applies and distribution code 1 is correctly shown in box 7 of all your Forms 1099-R, you don’t have to file Form 5329. Instead, multiply the taxable amount of the distribution by 10% (0.10) and enter the result on line 59. The taxable amount of the distribution is the part of the distribution you reported on Form 1040, line 15b or 16b, or on Form 4972. Also, enter "No" under the heading Other Taxes to the left of line 59 to indicate that you don’t have to file Form 5329. But you must file Form 5329 if distribution code 1 is incorrectly shown in box 7 of Form 1099-R or you qualify for an exception, such as the exceptions for qualified medical expenses, qualified higher education expenses, qualified first-time homebuyer distributions, or a qualified reservist distribution.

Line 60a

Household Employment Taxes

Enter the household employment taxes you owe for having a household employee. If any of the following apply, see Schedule H and its instructions to find out if you owe these taxes.

  1. You paid any one household employee (defined below) cash wages of $2,000 or more in 2017. Cash wages include wages paid by check, money order, etc. But don’t count amounts paid to an employee who was under age 18 at any time in 2017 and was a student.

  2. You withheld federal income tax during 2017 at the request of any household employee.

  3. You paid total cash wages of $1,000 or more in any calendar quarter of 2016 or 2017 to household employees.

Any person who does household work is a household employee if you can control what will be done and how it will be done. Household work includes work done in or around your home by babysitters, nannies, health aides, housekeepers, yard workers, and similar domestic workers.

Line 60b

First-Time Homebuyer Credit Repayment

Enter the first-time homebuyer credit you have to repay if you bought the home in 2008.

If you bought the home in 2008 and owned and used it as your main home for all of 2017, you can enter your 2017 repayment on this line without attaching Form 5405.

See the Form 5405 instructions for details and for exceptions to the repayment rule.

Line 61

Health Care: Individual Responsibility

For each month of 2017, you must either:

  • Have qualifying health care coverage for yourself, your spouse (if filing jointly), and anyone you can or do claim as a dependent (you are treated as having coverage for any month in which you have coverage for at least 1 day of the month),

  • Qualify for an exemption from the requirement to have health care coverage, or

  • Make a shared responsibility payment with your return and enter the amount on this line.

 

If you had qualifying health care coverage (called minimum essential coverage) for every month of 2017 for yourself, your spouse (if filing jointly), and anyone you can or do claim as a dependent, check the box on this line and leave the entry space blank.

You can check the box even if:

  • A dependent child who was born or adopted during the year wasn’t covered by your insurance during the month of or months before birth or adoption (but the child must have had minimum essential coverage every month of 2017 following the birth or adoption), or

  • A spouse or dependent who died during the year wasn’t covered by your insurance during the month of death and months after death (but he or she must have had minimum essential coverage every month of 2017 before death).

 

If you can’t check the box on this line, you must generally either claim a coverage exemption on Form 8965 or report a shared responsibility payment on line 61 for each month that you, your spouse (if filing jointly), or someone you can or do claim as a dependent didn’t have coverage. See the Instructions for Form 8965 for information on coverage exemptions and figuring the shared responsibility payment. However, if you can be claimed as a dependent, you don’t need to check the box, claim a coverage exemption or report a payment. Leave the entry space blank. You don’t need to attach Form 8965 or see its instructions.

If you or someone in your household had minimum essential coverage in 2017, the provider of that coverage is required to send you and the IRS a Form 1095-A, 1095-B, or 1095-C (with Part III completed) that lists individuals in your family who were enrolled in the coverage and shows their months of coverage.

  • Individuals enrolled in health insurance coverage through the Marketplace generally receive this information on Form 1095-A, Health Insurance Marketplace Statement.

  • Individuals enrolled in health insurance coverage provided by their employer generally receive this information on either Form 1095-B, Health Coverage, or on Form 1095-C, Employer-Provided Health Insurance Offer and Coverage.

  • Individuals enrolled in a government-sponsored health program or in other types of coverage generally receive this information on Form 1095-B, Health Coverage.

    You should receive Form 1095-A by early February 2018 and Form 1095-B or Form 1095-C by early March 2018, if applicable. You don’t need to wait to receive your Form 1095-B or 1095-C to file your return. You may rely on other information about your coverage to complete line 61. Don’t include Form 1095-A, Form 1095-B, or Form 1095-C with your tax return.

 

Your health care coverage provider may have asked for your social security number. To understand why, go to IRS.gov/ACASSN.

Minimum essential coverage.

Most health care coverage that people have is minimum essential coverage.

Minimum essential coverage includes:

  • Most types of health care coverage provided by your employer;

  • Many types of government-sponsored health care coverage including Medicare, most Medicaid coverage, and most health care coverage provided to veterans and active duty service members;

  • Health care coverage you buy through the Marketplace; and

  • Certain types of health care coverage you buy directly from an insurance company.

See the Instructions for Form 8965 for more information on what qualifies as minimum essential coverage.

Reminder—Health care coverage.

If you need health care coverage, go to www.HealthCare.gov to learn about health insurance options for you and your family, how to buy health insurance, and how you might qualify to get financial assistance to buy health insurance.

Premium tax credit.

If you, your spouse, or a dependent enrolled in health insurance through the Marketplace, you may be able to claim the premium tax credit. See the instructions for line 69 and Form 8962.

Line 62

Other Taxes

Use line 62 to report any taxes not reported elsewhere on your return or other schedules. To find out if you owe the tax, see the form or publication indicated. Enter on line 62 the total of all the following taxes you owe.

Additional Medicare Tax.

See Form 8959 and its instructions if the total of your 2017 wages and any self-employment income was more than:

  • $125,000 if married filing separately;

  • $250,000 if married filing jointly; or

  • $200,000 if single, head of household, or qualifying widow(er).

Also see Form 8959 if you had railroad retirement (RRTA) compensation that was more than the amount just listed that applies to you.

If you are married filing jointly and either you or your spouse had wages or RRTA compensation of more than $200,000, your employer may have withheld Additional Medicare Tax even if you don’t owe the tax. In that case, you may be able to get a refund of the tax withheld. See the Instructions for Form 8959 to find out how to report the withheld tax on Form 8959.

Check box a if you owe the tax.

Net Investment Income Tax.

See Form 8960 and its instructions if the amount on Form 1040, line 38, is more than:

  • $125,000 if married filing separately,

  • $250,000 if married filing jointly or qualifying widow(er), or

  • $200,000 if single or head of household.

If you file Form 2555 or 2555-EZ, see Form 8960 and its instructions if the amount on Form 1040, line 38, is more than:

  • $22,900 if married filing separately,

  • $147,900 if married filing jointly or qualifying widow(er), or

  • $97,900 if single or head of household.

 

Check box b if you owe the tax.

Other taxes.

For the following taxes, check box c and, in the space next to that box, enter the amount of the tax and the code that identifies it. If you need more room, attach a statement listing the amount of each tax and the code.

  1. Additional tax on health savings account (HSA) distributions (see Form 8889, Part II). Identify as "HSA."

  2. Additional tax on an HSA because you didn't remain an eligible individual during the testing period (see Form 8889, Part III). Identify as "HDHP."

  3. Additional tax on Archer MSA distributions (see Form 8853). Identify as "MSA."

  4. Additional tax on Medicare Advantage MSA distributions (see Form 8853). Identify as "Med MSA."

  5. Recapture of the following credits.

    1. Investment credit (see Form 4255). Identify as "ICR."

    2. Low-income housing credit (see Form 8611). Identify as "LIHCR."

    3. Indian employment credit (see Form 8845). Identify as "IECR."

    4. New markets credit (see Form 8874). Identify as "NMCR."

    5. Credit for employer-provided child care facilities (see Form 8882). Identify as "ECCFR."

    6. Alternative motor vehicle credit (see Form 8910). Identify as "AMVCR."

    7. Alternative fuel vehicle refueling property credit (see Form 8911). Identify as "ARPCR."

    8. Qualified plug-in electric drive motor vehicle credit (see Form 8936). Identify as "8936R."

  6. Recapture of federal mortgage subsidy. If you sold your home in 2017 and it was financed (in whole or in part) from the proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage interest credit, see Form 8828. Identify as "FMSR."

  7. Section 72(m)(5) excess benefits tax (see Pub. 560). Identify as "Sec. 72(m)(5)."

  8. Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. This tax should be shown in box 12 of Form W-2 with codes A and B or M and N. Identify as "UT."

  9. Golden parachute payments. If you received an excess parachute payment (EPP), you must pay a 20% tax on it. This tax should be shown in box 12 of Form W-2 with code K. If you received a Form 1099-MISC, the tax is 20% of the EPP shown in box 13. Identify as "EPP."

  10. Tax on accumulation distribution of trusts (see Form 4970). Identify as "ADT."

  11. Excise tax on insider stock compensation from an expatriated corporation. See section 4985. Identify as "ISC."

  12. Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Identify as "453(l)(3)."

  13. Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Identify as "453A(c)."

  14. Additional tax on recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property. See Pub. 526. Identify as "FITPP."

  15. Look-back interest under section 167(g) or 460(b). See Form 8697 or 8866. Identify as "8697" or "8866."

  16. Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A. This income should be shown in box 12 of Form W-2 with code Z, or in box 15b of Form 1099-MISC. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B)(ii). See section 409A(a)(1)(B) for details. Identify as "NQDC."

  17. Additional tax on compensation you received from a nonqualified deferred compensation plan described in section 457A if the compensation would have been includible in your income in an earlier year except that the amount wasn't determinable until 2017. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 457A(c)(2). See section 457A for details. Identify as "457A."

  18. Tax on noneffectively connected income for any part of the year you were a nonresident alien (see the Instructions for Form 1040NR). Identify as "1040NR."

  19. Any interest amount from Form 8621, line 16f, relating to distributions from, and dispositions of, stock of a section 1291 fund. Identify as "1291INT."

  20. Any interest amount from Form 8621, line 24. Identify as "1294INT."

Payments

Line 64

Federal Income Tax Withheld

Add the amounts shown as federal income tax withheld on your Forms W-2, W-2G, and 1099-R. Enter the total on line 64. The amount withheld should be shown in box 2 of Form W-2 and in box 4 of Form W-2G or 1099-R. Attach your Form(s) W-2 to the front of your return. Attach Forms W-2G and 1099-R to the front of your return if federal income tax was withheld.

If you received a 2017 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, social security benefits, railroad retirement benefits, or other income you received, include the amount withheld in the total on line 64. This should be shown in box 4 of Form 1099, box 6 of Form SSA-1099, or box 10 of Form RRB-1099.

If you had Additional Medicare Tax withheld, include the amount shown on Form 8959, line 24, in the total on line 64. Attach Form 8959.

Include on line 64 any federal income tax withheld that is shown on a Schedule K-1.

Also include on line 64 any tax withheld that is shown on Form 1042-S, Form 8805, or Form 8288-A. You should attach the form to your return to claim a credit for the withholding.

Line 65

2017 Estimated Tax Payments

Enter any estimated federal income tax payments you made for 2017. Include any overpayment that you applied to your 2017 estimated tax from:

  • Your 2016 return, or

  • An amended return (Form 1040X).

 

If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you can't agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2017. For an example and more information, see Pub. 505. Be sure to show both social security numbers (SSNs) in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2017 or in 2018 before filing a 2017 return.

Divorced taxpayers.

If you got divorced in 2017 and you made joint estimated tax payments with your former spouse, enter your former spouse's SSN in the space provided on the front of Form 1040. If you were divorced and remarried in 2017, enter your present spouse's SSN in the space provided on the front of Form 1040. Also, under the heading Payments to the left of line 65, enter your former spouse's SSN, followed by "DIV."

Name change.

If you changed your name and you made estimated tax payments using your former name, attach a statement to the front of Form 1040 that explains all the payments you and your spouse made in 2017 and the name(s) and SSN(s) under which you made them.

Lines 66a and 66b— Earned Income Credit (EIC)

What Is the EIC?

The EIC is a credit for certain people who work. The credit may give you a refund even if you don’t owe any tax or didn’t have any tax withheld.

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You may be able to elect to use your 2016 earned income to figure your EIC if (a) your 2016 earned income is more than your 2017 earned income, and (b) your main home was located in one of the Presidentially declared disaster areas eligible for this relief on the specified date. For details, see Pub. 976.

If you make the election to use your 2016 earned income to figure your EIC, enter "PYEI" and the amount of your 2016 earned income in the space next to line 66a.

To Take the EIC:

 

  • Follow the steps below.

  • Complete the worksheet that applies to you or let the IRS figure the credit for you.

  • If you have a qualifying child, complete and attach Schedule EIC.

For help in determining if you are eligible for the EIC, go to
IRS.gov/EITC and click on "EITC Assistant." This service is available in English and Spanish.

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If you take the EIC even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you won't be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you won't be allowed to take the credit for 10 years. See Form 8862, who must file, later. You also may have to pay penalties.

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Refunds for returns claiming the earned income credit can't be issued before mid-February 2018. This delay applies to the entire refund, not just the portion associated with the earned income credit.

Step 1. All Filers

1. If, in 2017:

  • 3 or more children lived with you, is the amount on Form 1040, line 38, less than $48,340 ($53,930 if married filing jointly)?

  • 2 children lived with you, is the amount on Form 1040, line 38, less than $45,007 ($50,597 if married filing
    jointly)?

  • 1 child lived with you, is the amount on Form 1040, line 38, less than $39,617 ($45,207 if married filing jointly)?

  • No children lived with you, is the amount on Form 1040, line 38, less than $15,010 ($20,600 if married filing
    jointly)?

 

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Yes.

 

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No.

You can't take the credit.

2. Do you, and your spouse if filing a joint return, have a social security number that allows you to work and is valid for EIC purposes (explained later under Definitions and Special Rules )?

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Yes.

 

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No.

You can't take the credit.
Enter "No" on the dotted line next to line 66a.

3. Is your filing status married filing separately?

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Yes.

You can't take the credit.

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No.

 

4. Are you filing Form 2555 or 2555-EZ (relating to foreign earned income)?

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Yes.

You can't take the credit.

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No.

 

5. Were you or your spouse a nonresident alien for any part of 2017?

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Yes.

See Nonresident aliens, later, under Definitions and Special Rules .

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No.

Go to Step 2.

Step 2. Investment Income

1. Add the amounts from
Form 1040:

  Line 8a      
  Line 8b +    
  Line 9a +    
  Line 13* +    
         
Investment Income =    
*If line 13 is a loss, enter -0-.      

 

2. Is your investment income more than $3,450?

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Yes.

 

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No.

Skip question 3; go to question 4.

3. Are you filing Form 4797 (relating to sales of business property)?

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Yes.

See Form 4797 filers, later, under Definitions and Special Rules .

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No.

You can't take the credit.

4. Do any of the following apply for 2017?

  • You are filing Schedule E.

  • You are reporting income from the rental of personal property not used in a trade or business.

  • You are filing Form 8814 (relating to election to report child's interest and dividends on your return).

  • You have income or loss from a passive activity.

 

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Yes.

Use Worksheet 1 in Pub. 596 to see if you can take the credit.

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No.

Go to Step 3.

Step 3. Qualifying Child
A qualifying child for the EIC is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew)
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was ...
Under age 19 at the end of 2017 and younger than you
(or your spouse, if filing jointly)
or
Under age 24 at the end of 2017, a student (defined later), and younger than you (or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (defined later)
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Who isn't filing a joint return for 2017
or is filing a joint return for 2017 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples)
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Who lived with you in the United States for more than half of 2017.
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You can't take the credit for a child who didn't live with you for more than half the year, even if you paid most of the child's living expenses. The IRS may ask you for documents to show you lived with each qualifying child. Documents you might want to keep for this purpose include school and child care records and other records that show your child's address.
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If the child didn't live with you for more than half of 2017 because of a temporary absence, birth, death, or kidnapping, see Exception to time lived with you, later.
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If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing a joint return) for 2017, see Qualifying child of more than one person, later. If the child was married, see Married child, later.

1. Do you have at least one child who meets the conditions to be your qualifying child?

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Yes.

The child must have a valid social security number (SSN) as defined later, unless the child was born and died in 2017. If at least one qualifying child has a valid SSN (or was born or died in 2017), go to question 2. Otherwise, you can't take the credit.

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No.

Skip questions 2 and 3; go to Step 4.

2. Are you filing a joint return for 2017?

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Yes.

Skip question 3 and Step 4; go to Step 5.

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No.

 

3. Could you be a qualifying child of another person for 2017? (Check "No" if the other person isn't required to file, and isn't filing, a 2017 tax return or is filing a 2017 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)

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Yes.

You can't take the credit. Enter "No" on the dotted line next to line 66a.

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No.

Skip Step 4; go to Step 5.

Step 4. Filers Without a Qualifying Child

1. Is the amount on Form 1040, line 38, less than $15,010 ($20,600 if married filing jointly)?

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Yes.

 

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No.

You can't take the credit.

2. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2017? (Check "Yes" if you, or your spouse if filing a joint return, were born after December 31, 1952, and before January 2, 1993.) If your spouse died in 2017 or if you are preparing a return for someone who died in 2017, see Pub. 596 before you answer.

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Yes.

 

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No.

You can't take the credit.

3. Was your main home, and your spouse's if filing a joint return, in the United States for more than half of 2017? Members of the military stationed outside the United States, see Members of the military, later, before you answer.

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Yes.

 

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No.

You can't take the credit. Enter "No" on the dotted line next to line 66a.

4. Are you filing a joint return for 2017?

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Yes.

Skip questions 5 and 6; go to Step 5.

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No.

 

5. Could you be a qualifying child of another person for 2017? (Check "No" if the other person isn't required to file, and isn't filing, a 2017 tax return or is filing a 2017 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)

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Yes.

You can't take the credit. Enter "No" on
the dotted line next to line 66a.

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No.

 

6. Can you be claimed as a dependent on someone else's 2017 tax return?

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Yes.

You can't take the credit.

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No.

Go to Step 5.

Step 5. Earned Income

1. Are you filing Schedule SE because you were a member of the clergy or you had church employee income of $108.28 or more?

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Yes.

See Clergy or Church employees, whichever applies.

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No.

Complete the following worksheet.

1. Enter the amount from Form 1040, line 7 1.    
2. Enter any amount included on Form 1040, line 7, that is a taxable scholarship or fellowship grant not reported on a Form W-2 2.    
3. Enter any amount included on Form 1040, line 7, that you received for work performed while an inmate in a penal institution. (Enter "PRI" and the same amount on the dotted line next to Form 1040, line 7) 3.    
4. Enter any amount included on Form 1040, line 7, that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan. (Enter "DFC" and the same amount on the dotted line next to Form 1040, line 7.) This amount may be shown in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received 4.    
5. Enter any amount included on Form 1040, line 7, that is a Medicaid waiver payment you exclude from income. (See the instructions for line 21) 5.    
6. Add lines 2, 3, 4, and 5 6.    
7. Subtract line 6 from line 1 7.    
8. Enter all of your nontaxable combat pay if you elect to include it in earned income. Also enter this amount on Form 1040, line 66b. See Combat pay, nontaxable , later 8.    
 
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Electing to include nontaxable combat pay may increase or decrease your EIC. Figure the credit with and without your nontaxable combat pay before making the election.
     
9. Add lines 7 and 8. This is your earned income* 9.    
* You may be able to elect to use your 2016 earned income to figure your EIC if (a) your 2016 earned income was more than your 2017 earned income, and (b) your main home was in the one of the Presidentially declared disaster areas eligible for this relief on the specified date. For details, see Pub. 976. If you make this election, skip question 2 and go to question 3. This is an Image: caution.gif
 
Electing to use your 2016 earned income may increase or decrease your EIC. Figure the credit using your 2017 earned income. Then figure the credit using your 2016 earned income. Compare the amounts before making the election. This is an Image: caution.gif
 
If you are using your 2016 earned income to figure your 2017 EIC and you elected to include nontaxable combat pay, be sure to use 2016 nontaxable combat pay and enter that amount on line 66b.

2. Were you self-employed at any time in 2017, or are you filing Schedule SE because you were a member of the clergy or you had church employee income, or are you filing Schedule C or C-EZ as a statutory employee?

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Yes.

Skip question 3 and Step 6; go to Worksheet B.

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No.

 

3. If you have:

  • 3 or more qualifying children, is your earned income less than $48,340 ($53,930 if married filing jointly)?

  • 2 qualifying children, is your earned income less than $45,007 ($50,597 if married filing jointly)?

  • 1 qualifying child, is your earned income less than $39,617 ($45,207 if married filing jointly)?

  • No qualifying children, is your earned income less than $15,010 ($20,600 if married filing jointly)?

 

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Yes.

Go to Step 6.

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No.

You can't take the credit.

Step 6. How To Figure the Credit

1. Do you want the IRS to figure the credit for you?

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Yes.

See Credit figured by the IRS , later.

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No.

Go to Worksheet A.

Definitions and Special Rules

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Church employees.

Determine how much of the amount on Form 1040, line 7, also was reported on Schedule SE, Section B, line 5a. Subtract that amount from the amount on Form 1040, line 7, and enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040, line 7). Be sure to answer "Yes" to question 2 in Step 5.

Clergy.

The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners. If you are filing Schedule SE and the amount on line 2 of that schedule includes an amount that also was reported on Form 1040, line 7:

  1. Enter "Clergy" on the dotted line next to Form 1040, line 66a.

  2. Determine how much of the amount on Form 1040, line 7, also was reported on Schedule SE, Section A, line 2, or Section B, line 2.

  3. Subtract that amount from the amount on Form 1040,
    line 7. Enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040, line 7).

  4. Be sure to answer "Yes" to question 2 in Step 5.

 

Combat pay, nontaxable.

If you were a member of the U.S. Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. In other words, if one of you makes the election, the other one also can make it but doesn't have to.

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If you are using your 2016 earned income to figure your 2017 EIC and you elected to include nontaxable combat pay, be sure to use 2016 nontaxable combat pay and enter that amount on line 66b.

Credit figured by the IRS.

To have the IRS figure your EIC:

  1. Enter "EIC" on the dotted line next to Form 1040, line 66a.

  2. Be sure you enter the nontaxable combat pay you elect to include in earned income on Form 1040, line 66b. See Combat pay, nontaxable , earlier.

  3. If you have a qualifying child, complete and attach Schedule EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file , later.

 

Exception to time lived with you.

Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child in the instructions for line 6c and Members of the military , later. A child is considered to have lived with you for more than half of 2017 if the child was born or died in 2017 and your home was this child's home for more than half the time he or she was alive in 2017.

Form 4797 filers.

If the amount on Form 1040, line 13, includes an amount from Form 4797, you must use Worksheet 1 in Pub. 596 to see if you can take the EIC. Otherwise, stop; you can't take the EIC.

Form 8862, who must file.

You must file Form 8862 if your EIC for a year after 1996 was reduced or disallowed for any reason other than a math or clerical error. But don’t file Form 8862 if either of the following applies.

  • You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC hasn't been reduced or disallowed again for any reason other than a math or clerical error.

  • You are taking the EIC without a qualifying child and the only reason your EIC was reduced or disallowed in the other year was because it was determined that a child listed on Schedule EIC wasn't your qualifying child.

Also, don’t file Form 8862 or take the credit for the:

  • 2 years after the most recent tax year for which there was a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, or

  • 10 years after the most recent tax year for which there was a final determination that your EIC claim was due to fraud.

 

Foster child.

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596.

Married child.

A child who was married at the end of 2017 is a qualifying child only if (a) you can claim him or her as your dependent on Form 1040, line 6c, or (b) you could have claimed him or her as your dependent except for the special rule for Children of divorced or separated parents in the instructions for line 6c.

Members of the military.

If you were on extended active duty outside the United States, your main home is considered to be in the United States during that duty period. Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are considered to be on extended active duty even if you don’t serve more than 90 days.

Nonresident aliens.

If your filing status is married filing jointly, go to Step 2. Otherwise, stop; you can't take the EIC. Enter "No" on the dotted line next to line 66a.

Permanently and totally disabled.

A person is permanently and totally disabled if, at any time in 2017, the person couldn't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.

Qualifying child of more than one person.

Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents in the instructions for line 6c applies.

  1. Dependency exemption (line 6c).

  2. Child tax credits (lines 52 and 67).

  3. Head of household filing status (line 4).

  4. Credit for child and dependent care expenses (line 49).

  5. Exclusion for dependent care benefits (Form 2441, Part III).

  6. Earned income credit (lines 66a and 66b).

No other person can take any of the six tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply.

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If, under these rules, you can't claim a child as a qualifying child for the EIC, you may be able to claim the EIC under the rules for a taxpayer without a qualifying child. For more information, see Pub. 596.

  • If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.

  • If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.

  • If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2017. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2017.

  • If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2017.

  • If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2017, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.

 

Example.

Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter doesn't meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the six tax benefits listed here for which you otherwise qualify. Your mother can't claim any of the six tax benefits listed here based on your daughter. However, if your mother's AGI is higher than yours and you don’t claim your daughter as a qualifying child, your daughter is the qualifying child of your mother.

 

For more details and examples, see Pub. 596.

If you won't be taking the EIC with a qualifying child, enter "No" on the dotted line next to line 66a. Otherwise, go to Step 3, question 1.

Social security number (SSN).

For the EIC, a valid SSN is a number issued by the Social Security Administration unless "Not Valid for Employment" is printed on the social security card and the number was issued solely to allow the recipient of the SSN to apply for or receive a federally funded benefit. However, if "Valid for Work Only With DHS Authorization" is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid.

To find out how to get an SSN, see Social Security Number (SSN) near the beginning of these instructions. If you won't have an SSN by the date your return is due, see What if You Can't File on Time?

If you didn't have an SSN by the due date of your 2017 return (including extensions), you can't claim the EIC on either your original or an amended 2017 return, even if you later get an SSN. Also, if a child didn't have an SSN by the due date of your return (including extensions), you can't count that child as a qualifying child in figuring the EIC on either your original or an amended 2017 return, even if that child later gets an SSN.

Student.

A student is a child who during any part of 5 calendar months of 2017 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Welfare benefits, effect of credit on.

Any refund you receive as a result of taking the EIC can't be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (food stamps). In addition, when determining eligibility, the refund can't be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.

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Worksheet A-Earned Income Credit (EIC)

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Worksheet B-Earned Income Credit (EIC)

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Worksheet B (continued)-Earned Income Credit (EIC)

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EIC Table

2017 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
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EIC Table Excerpt Example

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1. To find your credit, read down the "At least - But less than" columns and find the line that includes the amount you were told to look up from your EIC Worksheet. 2. Then, go to the column that includes your filing status and the number of qualifying children you have. Enter the credit from that column on your EIC Worksheet. Example. If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842.
  And your filing status is–
If the amount you are looking up from the worksheet is– Single, head of household, or qualifying widow(er) and the number of children you have is– Married filing jointly and the number of children you have is–
  0 1 2 3 0 1 2 3
At least But less than Your credit is– Your credit is–
$1 $50 $2 $9 $10 $11 $2 $9 $10 $11
50 100 6 26 30 34 6 26 30 34
100 150 10 43 50 56 10 43 50 56
150 200 13 60 70 79 13 60 70 79
200 250 17 77 90 101 17 77 90 101
250 300 21 94 110 124 21 94 110 124
300 350 25 111 130 146 25 111 130 146
350 400 29 128 150 169 29 128 150 169
400 450 33 145 170 191 33 145 170 191
450 500 36 162 190 214 36 162 190 214
500 550 40 179 210 236 40 179 210 236
550 600 44 196 230 259 44 196 230 259
600 650 48 213 250 281 48 213 250 281
650 700 52 230 270 304 52 230 270 304
700 750 55 247 290 326 55 247 290 326
750 800 59 264 310 349 59 264 310 349
800 850 63 281 330 371 63 281 330 371
850 900 67 298 350 394 67 298 350 394
900 950 71 315 370 416 71 315 370 416
950 1,000 75 332 390 439 75 332 390 439
1,000 1,050 78 349 410 461 78 349 410 461
1,050 1,100 82 366 430 484 82 366 430 484
1,100 1,150 86 383 450 506 86 383 450 506
1,150 1,200 90 400 470 529 90 400 470 529
1,200 1,250 94 417 490 551 94 417 490 551
1,250 1,300 98 434 510 574 98 434 510 574
1,300 1,350 101 451 530 596 101 451 530 596
1,350 1,400 105 468 550 619 105 468 550 619
1,400 1,450 109 485 570 641 109 485 570 641
1,450 1,500 113 502 590 664 113 502 590 664
1,500 1,550 117 519 610 686 117 519 610 686
1,550 1,600 120 536 630 709 120 536 630 709
1,600 1,650 124 553 650 731 124 553 650 731
1,650 1,700 128 570 670 754 128 570 670 754
1,700 1,750 132 587 690 776 132 587 690 776
1,750 1,800 136 604 710 799 136 604 710 799
1,800 1,850 140 621 730 821 140 621 730 821
1,850 1,900 143 638 750 844 143 638 750 844
1,900 1,950 147 655 770 866 147 655 770 866
1,950 2,000 151 672 790 889 151 672 790 889
2,000 2,050 155 689 810 911 155 689 810 911
2,050 2,100 159 706 830 934 159 706 830 934
2,100 2,150 163 723 850 956 163 723 850 956
2,150 2,200 166 740 870 979 166 740 870 979
2,200 2,250 170 757 890 1,001 170 757 890 1,001
2,250 2,300 174 774 910 1,024 174 774 910 1,024
2,300 2,350 178 791 930 1,046 178 791 930 1,046
2,350 2,400 182 808 950 1,069 182 808 950 1,069
2,400 2,450 186 825 970 1,091 186 825 970 1,091
2,450 2,500 189 842 990 1,114 189 842 990 1,114
2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136
2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159
2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181
2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204
2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226
2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249
2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271
2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294
2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316
2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339
3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361
3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384
3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406
3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429
3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451
3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474
3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496
3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519
3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541
3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564
3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586
3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609
3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631
3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654
3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676
3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699
3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721
3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744
3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766
3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789
4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811
4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834
4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856
4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879
4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901
4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924
4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946
4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969
4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991
4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014
4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036
4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059
4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081
4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104
4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126
4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149
4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171
4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194
4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216
4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239
5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261
5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284
5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306
5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329
5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351
5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374
5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396
5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419
5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441
5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464
5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486
5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509
5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531
5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554
5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576
5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599
5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621
5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644
5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666
5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689
6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711
6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734
6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756
6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779
6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801
6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824
6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846
6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869
6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891
6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914
6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936
6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959
6,600 6,650 507 2,253 2,650 2,981 507 2,253 2,650 2,981
6,650 6,700 510 2,270 2,670 3,004 510 2,270 2,670 3,004
6,700 6,750 510 2,287 2,690 3,026 510 2,287 2,690 3,026
6,750 6,800 510 2,304 2,710 3,049 510 2,304 2,710 3,049
6,800 6,850 510 2,321 2,730 3,071 510 2,321 2,730 3,071
6,850 6,900 510 2,338 2,750 3,094 510 2,338 2,750 3,094
6,900 6,950 510 2,355 2,770 3,116 510 2,355 2,770 3,116
6,950 7,000 510 2,372 2,790 3,139 510 2,372 2,790 3,139
7,000 7,050 510 2,389 2,810 3,161 510 2,389 2,810 3,161
7,050 7,100 510 2,406 2,830 3,184 510 2,406 2,830 3,184
7,100 7,150 510 2,423 2,850 3,206 510 2,423 2,850 3,206
7,150 7,200 510 2,440 2,870 3,229 510 2,440 2,870 3,229
7,200 7,250 510 2,457 2,890 3,251 510 2,457 2,890 3,251
7,250 7,300 510 2,474 2,910 3,274 510 2,474 2,910 3,274
7,300 7,350 510 2,491 2,930 3,296 510 2,491 2,930 3,296
7,350 7,400 510 2,508 2,950 3,319 510 2,508 2,950 3,319
7,400 7,450 510 2,525 2,970 3,341 510 2,525 2,970 3,341
7,450 7,500 510 2,542 2,990 3,364 510 2,542 2,990 3,364
7,500 7,550 510 2,559 3,010 3,386 510 2,559 3,010 3,386
7,550 7,600 510 2,576 3,030 3,409 510 2,576 3,030 3,409
7,600 7,650 510 2,593 3,050 3,431 510 2,593 3,050 3,431
7,650 7,700 510 2,610 3,070 3,454 510 2,610 3,070 3,454
7,700 7,750 510 2,627 3,090 3,476 510 2,627 3,090 3,476
7,750 7,800 510 2,644 3,110 3,499 510 2,644 3,110 3,499
7,800 7,850 510 2,661 3,130 3,521 510 2,661 3,130 3,521
7,850 7,900 510 2,678 3,150 3,544 510 2,678 3,150 3,544
7,900 7,950 510 2,695 3,170 3,566 510 2,695 3,170 3,566
7,950 8,000 510 2,712 3,190 3,589 510 2,712 3,190 3,589
8,000 8,050 510 2,729 3,210 3,611 510 2,729 3,210 3,611
8,050 8,100 510 2,746 3,230 3,634 510 2,746 3,230 3,634
8,100 8,150 510 2,763 3,250 3,656 510 2,763 3,250 3,656
8,150 8,200 510 2,780 3,270 3,679 510 2,780 3,270 3,679
8,200 8,250 510 2,797 3,290 3,701 510 2,797 3,290 3,701
8,250 8,300 510 2,814 3,310 3,724 510 2,814 3,310 3,724
8,300 8,350 510 2,831 3,330 3,746 510 2,831 3,330 3,746
8,350 8,400 508 2,848 3,350 3,769 510 2,848 3,350 3,769
8,400 8,450 504 2,865 3,370 3,791 510 2,865 3,370 3,791
8,450 8,500 500 2,882 3,390 3,814 510 2,882 3,390 3,814
8,500 8,550 496 2,899 3,410 3,836 510 2,899 3,410 3,836
8,550 8,600 492 2,916 3,430 3,859 510 2,916 3,430 3,859
8,600 8,650 488 2,933 3,450 3,881 510 2,933 3,450 3,881
8,650 8,700 485 2,950 3,470 3,904 510 2,950 3,470 3,904
8,700 8,750 481 2,967 3,490 3,926 510 2,967 3,490 3,926
8,750 8,800 477 2,984 3,510 3,949 510 2,984 3,510 3,949
8,800 8,850 473 3,001 3,530 3,971 510 3,001 3,530 3,971
8,850 8,900 469 3,018 3,550 3,994 510 3,018 3,550 3,994
8,900 8,950 466 3,035 3,570 4,016 510 3,035 3,570 4,016
8,950 9,000 462 3,052 3,590 4,039 510 3,052 3,590 4,039
9,000 9,050 458 3,069 3,610 4,061 510 3,069 3,610 4,061
9,050 9,100 454 3,086 3,630 4,084 510 3,086 3,630 4,084
9,100 9,150 450 3,103 3,650 4,106 510 3,103 3,650 4,106
9,150 9,200 446 3,120 3,670 4,129 510 3,120 3,670 4,129
9,200 9,250 443 3,137 3,690 4,151 510 3,137 3,690 4,151
9,250 9,300 439 3,154 3,710 4,174 510 3,154 3,710 4,174
9,300 9,350 435 3,171 3,730 4,196 510 3,171 3,730 4,196
9,350 9,400 431 3,188 3,750 4,219 510 3,188 3,750 4,219
9,400 9,450 427 3,205 3,770 4,241 510 3,205 3,770 4,241
9,450 9,500 423 3,222 3,790 4,264 510 3,222 3,790 4,264
9,500 9,550 420 3,239 3,810 4,286 510 3,239 3,810 4,286
9,550 9,600 416 3,256 3,830 4,309 510 3,256 3,830 4,309
9,600 9,650 412 3,273 3,850 4,331 510 3,273 3,850 4,331
9,650 9,700 408 3,290 3,870 4,354 510 3,290 3,870 4,354
9,700 9,750 404 3,307 3,890 4,376 510 3,307 3,890 4,376
9,750 9,800 400 3,324 3,910 4,399 510 3,324 3,910 4,399
9,800 9,850 397 3,341 3,930 4,421 510 3,341 3,930 4,421
9,850 9,900 393 3,358 3,950 4,444 510 3,358 3,950 4,444
9,900 9,950 389 3,375 3,970 4,466 510 3,375 3,970 4,466
9,950 10,000 385 3,392 3,990 4,489 510 3,392 3,990 4,489
10,000 10,050 381 3,400 4,010 4,511 510 3,400 4,010 4,511
10,050 10,100 378 3,400 4,030 4,534 510 3,400 4,030 4,534
10,100 10,150 374 3,400 4,050 4,556 510 3,400 4,050 4,556
10,150 10,200 370 3,400 4,070 4,579 510 3,400 4,070 4,579
10,200 10,250 366 3,400 4,090 4,601 510 3,400 4,090 4,601
10,250 10,300 362 3,400 4,110 4,624 510 3,400 4,110 4,624
10,300 10,350 358 3,400 4,130 4,646 510 3,400 4,130 4,646
10,350 10,400 355 3,400 4,150 4,669 510 3,400 4,150 4,669
10,400 10,450 351 3,400 4,170 4,691 510 3,400 4,170 4,691
10,450 10,500 347 3,400 4,190 4,714 510 3,400 4,190 4,714
10,500 10,550 343 3,400 4,210 4,736 510 3,400 4,210 4,736
10,550 10,600 339 3,400 4,230 4,759 510 3,400 4,230 4,759
10,600 10,650 335 3,400 4,250 4,781 510 3,400 4,250 4,781
10,650 10,700 332 3,400 4,270 4,804 510 3,400 4,270 4,804
10,700 10,750 328 3,400 4,290 4,826 510 3,400 4,290 4,826
10,750 10,800 324 3,400 4,310 4,849 510 3,400 4,310 4,849
10,800 10,850 320 3,400 4,330 4,871 510 3,400 4,330 4,871
10,850 10,900 316 3,400 4,350 4,894 510 3,400 4,350 4,894
10,900 10,950 313 3,400 4,370 4,916 510 3,400 4,370 4,916
10,950 11,000 309 3,400 4,390 4,939 510 3,400 4,390 4,939
11,000 11,050 305 3,400 4,410 4,961 510 3,400 4,410 4,961
11,050 11,100 301 3,400 4,430 4,984 510 3,400 4,430 4,984
11,100 11,150 297 3,400 4,450 5,006 510 3,400 4,450 5,006
11,150 11,200 293 3,400 4,470 5,029 510 3,400 4,470 5,029
11,200 11,250 290 3,400 4,490 5,051 510 3,400 4,490 5,051
11,250 11,300 286 3,400 4,510 5,074 510 3,400 4,510 5,074
11,300 11,350 282 3,400 4,530 5,096 510 3,400 4,530 5,096
11,350 11,400 278 3,400 4,550 5,119 510 3,400 4,550 5,119
11,400 11,450 274 3,400 4,570 5,141 510 3,400 4,570 5,141
11,450 11,500 270 3,400 4,590 5,164 510 3,400 4,590 5,164
11,500 11,550 267 3,400 4,610 5,186 510 3,400 4,610 5,186
11,550 11,600 263 3,400 4,630 5,209 510 3,400 4,630 5,209
11,600 11,650 259 3,400 4,650 5,231 510 3,400 4,650 5,231
11,650 11,700 255 3,400 4,670 5,254 510 3,400 4,670 5,254
11,700 11,750 251 3,400 4,690 5,276 510 3,400 4,690 5,276
11,750 11,800 247 3,400 4,710 5,299 510 3,400 4,710 5,299
11,800 11,850 244 3,400 4,730 5,321 510 3,400 4,730 5,321
11,850 11,900 240 3,400 4,750 5,344 510 3,400 4,750 5,344
11,900 11,950 236 3,400 4,770 5,366 510 3,400 4,770 5,366
11,950 12,000 232 3,400 4,790 5,389 510 3,400 4,790 5,389
12,000 12,050 228 3,400 4,810 5,411 510 3,400 4,810 5,411
12,050 12,100 225 3,400 4,830 5,434 510 3,400 4,830 5,434
12,100 12,150 221 3,400 4,850 5,456 510 3,400 4,850 5,456
12,150 12,200 217 3,400 4,870 5,479 510 3,400 4,870 5,479
12,200 12,250 213 3,400 4,890 5,501 510 3,400 4,890 5,501
12,250 12,300 209 3,400 4,910 5,524 510 3,400 4,910 5,524
12,300 12,350 205 3,400 4,930 5,546 510 3,400 4,930 5,546
12,350 12,400 202 3,400 4,950 5,569 510 3,400 4,950 5,569
12,400 12,450 198 3,400 4,970 5,591 510 3,400 4,970 5,591
12,450 12,500 194 3,400 4,990 5,614 510 3,400 4,990 5,614
12,500 12,550 190 3,400 5,010 5,636 510 3,400 5,010 5,636
12,550 12,600 186 3,400 5,030 5,659 510 3,400 5,030 5,659
12,600 12,650 182 3,400 5,050 5,681 510 3,400 5,050 5,681
12,650 12,700 179 3,400 5,070 5,704 510 3,400 5,070 5,704
12,700 12,750 175 3,400 5,090 5,726 510 3,400 5,090 5,726
12,750 12,800 171 3,400 5,110 5,749 510 3,400 5,110 5,749
12,800 12,850 167 3,400 5,130 5,771 510 3,400 5,130 5,771
12,850 12,900 163 3,400 5,150 5,794 510 3,400 5,150 5,794
12,900 12,950 160 3,400 5,170 5,816 510 3,400 5,170 5,816
12,950 13,000 156 3,400 5,190 5,839 510 3,400 5,190 5,839
13,000 13,050 152 3,400 5,210 5,861 510 3,400 5,210 5,861
13,050 13,100 148 3,400 5,230 5,884 510 3,400 5,230 5,884
13,100 13,150 144 3,400 5,250 5,906 510 3,400 5,250 5,906
13,150 13,200 140 3,400 5,270 5,929 510 3,400 5,270 5,929
13,200 13,250 137 3,400 5,290 5,951 510 3,400 5,290 5,951
13,250 13,300 133 3,400 5,310 5,974 510 3,400 5,310 5,974
13,300 13,350 129 3,400 5,330 5,996 510 3,400 5,330 5,996
13,350 13,400 125 3,400 5,350 6,019 510 3,400 5,350 6,019
13,400 13,450 121 3,400 5,370 6,041 510 3,400 5,370 6,041
13,450 13,500 117 3,400 5,390 6,064 510 3,400 5,390 6,064
13,500 13,550 114 3,400 5,410 6,086 510 3,400 5,410 6,086
13,550 13,600 110 3,400 5,430 6,109 510 3,400 5,430 6,109
13,600 13,650 106 3,400 5,450 6,131 510 3,400 5,450 6,131
13,650 13,700 102 3,400 5,470 6,154 510 3,400 5,470 6,154
13,700 13,750 98 3,400 5,490 6,176 510 3,400 5,490 6,176
13,750 13,800 94 3,400 5,510 6,199 510 3,400 5,510 6,199
13,800 13,850 91 3,400 5,530 6,221 510 3,400 5,530 6,221
13,850 13,900 87 3,400 5,550 6,244 510 3,400 5,550 6,244
13,900 13,950 83 3,400 5,570 6,266 510 3,400 5,570 6,266
13,950 14,000 79 3,400 5,590 6,289 507 3,400 5,590 6,289
14,000 14,050 75 3,400 5,616 6,318 503 3,400 5,616 6,318
14,050 14,100 72 3,400 5,616 6,318 499 3,400 5,616 6,318
14,100 14,150 68 3,400 5,616 6,318 495 3,400 5,616 6,318
14,150 14,200 64 3,400 5,616 6,318 492 3,400 5,616 6,318
14,200 14,250 60 3,400 5,616 6,318 488 3,400 5,616 6,318
14,250 14,300 56 3,400 5,616 6,318 484 3,400 5,616 6,318
14,300 14,350 52 3,400 5,616 6,318 480 3,400 5,616 6,318
14,350 14,400 49 3,400 5,616 6,318 476 3,400 5,616 6,318
14,400 14,450 45 3,400 5,616 6,318 472 3,400 5,616 6,318
14,450 14,500 41 3,400 5,616 6,318 469 3,400 5,616 6,318
14,500 14,550 37 3,400 5,616 6,318 465 3,400 5,616 6,318
14,550 14,600 33 3,400 5,616 6,318 461 3,400 5,616 6,318
14,600 14,650 29 3,400 5,616 6,318 457 3,400 5,616 6,318
14,650 14,700 26 3,400 5,616 6,318 453 3,400 5,616 6,318
14,700 14,750 22 3,400 5,616 6,318 449 3,400 5,616 6,318
14,750 14,800 18 3,400 5,616 6,318 446 3,400 5,616 6,318
14,800 14,850 14 3,400 5,616 6,318 442 3,400 5,616 6,318
14,850 14,900 10 3,400 5,616 6,318 438 3,400 5,616 6,318
14,900 14,950 7 3,400 5,616 6,318 434 3,400 5,616 6,318
14,950 15,000 3 3,400 5,616 6,318 430 3,400 5,616 6,318
15,000 15,050 0 3,400 5,616 6,318 426 3,400 5,616 6,318
15,050 15,100 0 3,400 5,616 6,318 423 3,400 5,616 6,318
15,100 15,150 0 3,400 5,616 6,318 419 3,400 5,616 6,318
15,150 15,200 0 3,400 5,616 6,318 415 3,400 5,616 6,318
15,200 15,250 0 3,400 5,616 6,318 411 3,400 5,616 6,318
15,250 15,300 0 3,400 5,616 6,318 407 3,400 5,616 6,318
15,300 15,350 0 3,400 5,616 6,318 404 3,400 5,616 6,318
15,350 15,400 0 3,400 5,616 6,318 400 3,400 5,616 6,318
15,400 15,450 0 3,400 5,616 6,318 396 3,400 5,616 6,318
15,450 15,500 0 3,400 5,616 6,318 392 3,400 5,616 6,318
15,500 15,550 0 3,400 5,616 6,318 388 3,400 5,616 6,318
15,550 15,600 0 3,400 5,616 6,318 384 3,400 5,616 6,318
15,600 15,650 0 3,400 5,616 6,318 381 3,400 5,616 6,318
15,650 15,700 0 3,400 5,616 6,318 377 3,400 5,616 6,318
15,700 15,750 0 3,400 5,616 6,318 373 3,400 5,616 6,318
15,750 15,800 0 3,400 5,616 6,318 369 3,400 5,616 6,318
15,800 15,850 0 3,400 5,616 6,318 365 3,400 5,616 6,318
15,850 15,900 0 3,400 5,616 6,318 361 3,400 5,616 6,318
15,900 15,950 0 3,400 5,616 6,318 358 3,400 5,616 6,318
15,950 16,000 0 3,400 5,616 6,318 354 3,400 5,616 6,318
16,000 16,050 0 3,400 5,616 6,318 350 3,400 5,616 6,318
16,050 16,100 0 3,400 5,616 6,318 346 3,400 5,616 6,318
16,100 16,150 0 3,400 5,616 6,318 342 3,400 5,616 6,318
16,150 16,200 0 3,400 5,616 6,318 339 3,400 5,616 6,318
16,200 16,250 0 3,400 5,616 6,318 335 3,400 5,616 6,318
16,250 16,300 0 3,400 5,616 6,318 331 3,400 5,616 6,318
16,300 16,350 0 3,400 5,616 6,318 327 3,400 5,616 6,318
16,350 16,400 0 3,400 5,616 6,318 323 3,400 5,616 6,318
16,400 16,450 0 3,400 5,616 6,318 319 3,400 5,616 6,318
16,450 16,500 0 3,400 5,616 6,318 316 3,400 5,616 6,318
16,500 16,550 0 3,400 5,616 6,318 312 3,400 5,616 6,318
16,550 16,600 0 3,400 5,616 6,318 308 3,400 5,616 6,318
16,600 16,650 0 3,400 5,616 6,318 304 3,400 5,616 6,318
16,650 16,700 0 3,400 5,616 6,318 300 3,400 5,616 6,318
16,700 16,750 0 3,400 5,616 6,318 296 3,400 5,616 6,318
16,750 16,800 0 3,400 5,616 6,318 293 3,400 5,616 6,318
16,800 16,850 0 3,400 5,616 6,318 289 3,400 5,616 6,318
16,850 16,900 0 3,400 5,616 6,318 285 3,400 5,616 6,318
16,900 16,950 0 3,400 5,616 6,318 281 3,400 5,616 6,318
16,950 17,000 0 3,400 5,616 6,318 277 3,400 5,616 6,318
17,000 17,050 0 3,400 5,616 6,318 273 3,400 5,616 6,318
17,050 17,100 0 3,400 5,616 6,318 270 3,400 5,616 6,318
17,100 17,150 0 3,400 5,616 6,318 266 3,400 5,616 6,318
17,150 17,200 0 3,400 5,616 6,318 262 3,400 5,616 6,318
17,200 17,250 0 3,400 5,616 6,318 258 3,400 5,616 6,318
17,250 17,300 0 3,400 5,616 6,318 254 3,400 5,616 6,318
17,300 17,350 0 3,400 5,616 6,318 251 3,400 5,616 6,318
17,350 17,400 0 3,400 5,616 6,318 247 3,400 5,616 6,318
17,400 17,450 0 3,400 5,616 6,318 243 3,400 5,616 6,318
17,450 17,500 0 3,400 5,616 6,318 239 3,400 5,616 6,318
17,500 17,550 0 3,400 5,616 6,318 235 3,400 5,616 6,318
17,550 17,600 0 3,400 5,616 6,318 231 3,400 5,616 6,318
17,600 17,650 0 3,400 5,616 6,318 228 3,400 5,616 6,318
17,650 17,700 0 3,400 5,616 6,318 224 3,400 5,616 6,318
17,700 17,750 0 3,400 5,616 6,318 220 3,400 5,616 6,318
17,750 17,800 0 3,400 5,616 6,318 216 3,400 5,616 6,318
17,800 17,850 0 3,400 5,616 6,318 212 3,400 5,616 6,318
17,850 17,900 0 3,400 5,616 6,318 208 3,400 5,616 6,318
17,900 17,950 0 3,400 5,616 6,318 205 3,400 5,616 6,318
17,950 18,000 0 3,400 5,616 6,318 201 3,400 5,616 6,318
18,000 18,050 0 3,400 5,616 6,318 197 3,400 5,616 6,318
18,050 18,100 0 3,400 5,616 6,318 193 3,400 5,616 6,318
18,100 18,150 0 3,400 5,616 6,318 189 3,400 5,616 6,318
18,150 18,200 0 3,400 5,616 6,318 186 3,400 5,616 6,318
18,200 18,250 0 3,400 5,616 6,318 182 3,400 5,616 6,318
18,250 18,300 0 3,400 5,616 6,318 178 3,400 5,616 6,318
18,300 18,350 0 3,400 5,616 6,318 174 3,400 5,616 6,318
18,350 18,400 0 3,394 5,609 6,311 170 3,400 5,616 6,318
18,400 18,450 0 3,386 5,598 6,300 166 3,400 5,616 6,318
18,450 18,500 0 3,378 5,588 6,290 163 3,400 5,616 6,318
18,500 18,550 0 3,370 5,577 6,279 159 3,400 5,616 6,318
18,550 18,600 0 3,362 5,567 6,269 155 3,400 5,616 6,318
18,600 18,650 0 3,354 5,556 6,258 151 3,400 5,616 6,318
18,650 18,700 0 3,346 5,545 6,247 147 3,400 5,616 6,318
18,700 18,750 0 3,338 5,535 6,237 143 3,400 5,616 6,318
18,750 18,800 0 3,330 5,524 6,226 140 3,400 5,616 6,318
18,800 18,850 0 3,322 5,514 6,216 136 3,400 5,616 6,318
18,850 18,900 0 3,315 5,503 6,205 132 3,400 5,616 6,318
18,900 18,950 0 3,307 5,493 6,195 128 3,400 5,616 6,318
18,950 19,000 0 3,299 5,482 6,184 124 3,400 5,616 6,318
19,000 19,050 0 3,291 5,472 6,174 120 3,400 5,616 6,318
19,050 19,100 0 3,283 5,461 6,163 117 3,400 5,616 6,318
19,100 19,150 0 3,275 5,451 6,153 113 3,400 5,616 6,318
19,150 19,200 0 3,267 5,440 6,142 109 3,400 5,616 6,318
19,200 19,250 0 3,259 5,430 6,132 105 3,400 5,616 6,318
19,250 19,300 0 3,251 5,419 6,121 101 3,400 5,616 6,318
19,300 19,350 0 3,243 5,409 6,111 98 3,400 5,616 6,318
19,350 19,400 0 3,235 5,398 6,100 94 3,400 5,616 6,318
19,400 19,450 0 3,227 5,387 6,089 90 3,400 5,616 6,318
19,450 19,500 0 3,219 5,377 6,079 86 3,400 5,616 6,318
19,500 19,550 0 3,211 5,366 6,068 82 3,400 5,616 6,318
19,550 19,600 0 3,203 5,356 6,058 78 3,400 5,616 6,318
19,600 19,650 0 3,195 5,345 6,047 75 3,400 5,616 6,318
19,650 19,700 0 3,187 5,335 6,037 71 3,400 5,616 6,318
19,700 19,750 0 3,179 5,324 6,026 67 3,400 5,616 6,318
19,750 19,800 0 3,171 5,314 6,016 63 3,400 5,616 6,318
19,800 19,850 0 3,163 5,303 6,005 59 3,400 5,616 6,318
19,850 19,900 0 3,155 5,293 5,995 55 3,400 5,616 6,318
19,900 19,950 0 3,147 5,282 5,984 52 3,400 5,616 6,318
19,950 20,000 0 3,139 5,272 5,974 48 3,400 5,616 6,318
20,000 20,050 0 3,131 5,261 5,963 44 3,400 5,616 6,318
20,050 20,100 0 3,123 5,251 5,953 40 3,400 5,616 6,318
20,100 20,150 0 3,115 5,240 5,942 36 3,400 5,616 6,318
20,150 20,200 0 3,107 5,230 5,932 33 3,400 5,616 6,318
20,200 20,250 0 3,099 5,219 5,921 29 3,400 5,616 6,318
20,250 20,300 0 3,091 5,208 5,910 25 3,400 5,616 6,318
20,300 20,350 0 3,083 5,198 5,900 21 3,400 5,616 6,318
20,350 20,400 0 3,075 5,187 5,889 17 3,400 5,616 6,318
20,400 20,450 0 3,067 5,177 5,879 13 3,400 5,616 6,318
20,450 20,500 0 3,059 5,166 5,868 10 3,400 5,616 6,318
20,500 20,550 0 3,051 5,156 5,858 6 3,400 5,616 6,318
20,550 20,600 0 3,043 5,145 5,847 *

* If the amount you’re looking up from the worksheet is at least $20,550 but less than $20,600, and you have no qualifying children, your credit is $2. If the amount you’re looking up from the worksheet is $20,600 or more, and you have no qualifying children, you can’t take the credit.

3,400 5,616 6,318
20,600 20,650 0 3,035 5,135 5,837 0 3,400 5,616 6,318
20,650 20,700 0 3,027 5,124 5,826 0 3,400 5,616 6,318
20,700 20,750 0 3,019 5,114 5,816 0 3,400 5,616 6,318
20,750 20,800 0 3,011 5,103 5,805 0 3,400 5,616 6,318
20,800 20,850 0 3,003 5,093 5,795 0 3,400 5,616 6,318
20,850 20,900 0 2,995 5,082 5,784 0 3,400 5,616 6,318
20,900 20,950 0 2,987 5,072 5,774 0 3,400 5,616 6,318
20,950 21,000 0 2,979 5,061 5,763 0 3,400 5,616 6,318
21,000 21,050 0 2,971 5,051 5,753 0 3,400 5,616 6,318
21,050 21,100 0 2,963 5,040 5,742 0 3,400 5,616 6,318
21,100 21,150 0 2,955 5,029 5,731 0 3,400 5,616 6,318
21,150 21,200 0 2,947 5,019 5,721 0 3,400 5,616 6,318
21,200 21,250 0 2,939 5,008 5,710 0 3,400 5,616 6,318
21,250 21,300 0 2,931 4,998 5,700 0 3,400 5,616 6,318
21,300 21,350 0 2,923 4,987 5,689 0 3,400 5,616 6,318
21,350 21,400 0 2,915 4,977 5,679 0 3,400 5,616 6,318
21,400 21,450 0 2,907 4,966 5,668 0 3,400 5,616 6,318
21,450 21,500 0 2,899 4,956 5,658 0 3,400 5,616 6,318
21,500 21,550 0 2,891 4,945 5,647 0 3,400 5,616 6,318
21,550 21,600 0 2,883 4,935 5,637 0 3,400 5,616 6,318
21,600 21,650 0 2,875 4,924 5,626 0 3,400 5,616 6,318
21,650 21,700 0 2,867 4,914 5,616 0 3,400 5,616 6,318
21,700 21,750 0 2,859 4,903 5,605 0 3,400 5,616 6,318
21,750 21,800 0 2,851 4,893 5,595 0 3,400 5,616 6,318
21,800 21,850 0 2,843 4,882 5,584 0 3,400 5,616 6,318
21,850 21,900 0 2,835 4,872 5,574 0 3,400 5,616 6,318
21,900 21,950 0 2,827 4,861 5,563 0 3,400 5,616 6,318
21,950 22,000 0 2,819 4,850 5,552 0 3,400 5,616 6,318
22,000 22,050 0 2,811 4,840 5,542 0 3,400 5,616 6,318
22,050 22,100 0 2,803 4,829 5,531 0 3,400 5,616 6,318
22,100 22,150 0 2,795 4,819 5,521 0 3,400 5,616 6,318
22,150 22,200 0 2,787 4,808 5,510 0 3,400 5,616 6,318
22,200 22,250 0 2,779 4,798 5,500 0 3,400 5,616 6,318
22,250 22,300 0 2,771 4,787 5,489 0 3,400 5,616 6,318
22,300 22,350 0 2,763 4,777 5,479 0 3,400 5,616 6,318
22,350 22,400 0 2,755 4,766 5,468 0 3,400 5,616 6,318
22,400 22,450 0 2,747 4,756 5,458 0 3,400 5,616 6,318
22,450 22,500 0 2,739 4,745 5,447 0 3,400 5,616 6,318
22,500 22,550 0 2,731 4,735 5,437 0 3,400 5,616 6,318
22,550 22,600 0 2,723 4,724 5,426 0 3,400 5,616 6,318
22,600 22,650 0 2,715 4,714 5,416 0 3,400 5,616 6,318
22,650 22,700 0 2,707 4,703 5,405 0 3,400 5,616 6,318
22,700 22,750 0 2,699 4,693 5,395 0 3,400 5,616 6,318
22,750 22,800 0 2,691 4,682 5,384 0 3,400 5,616 6,318
22,800 22,850 0 2,683 4,671 5,373 0 3,400 5,616 6,318
22,850 22,900 0 2,675 4,661 5,363 0 3,400 5,616 6,318
22,900 22,950 0 2,667 4,650 5,352 0 3,400 5,616 6,318
22,950 23,000 0 2,659 4,640 5,342 0 3,400 5,616 6,318
23,000 23,050 0 2,651 4,629 5,331 0 3,400 5,616 6,318
23,050 23,100 0 2,643 4,619 5,321 0 3,400 5,616 6,318
23,100 23,150 0 2,635 4,608 5,310 0 3,400 5,616 6,318
23,150 23,200 0 2,627 4,598 5,300 0 3,400 5,616 6,318
23,200 23,250 0 2,619 4,587 5,289 0 3,400 5,616 6,318
23,250 23,300 0 2,611 4,577 5,279 0 3,400 5,616 6,318
23,300 23,350 0 2,603 4,566 5,268 0 3,400 5,616 6,318
23,350 23,400 0 2,595 4,556 5,258 0 3,400 5,616 6,318
23,400 23,450 0 2,587 4,545 5,247 0 3,400 5,616 6,318
23,450 23,500 0 2,579 4,535 5,237 0 3,400 5,616 6,318
23,500 23,550 0 2,571 4,524 5,226 0 3,400 5,616 6,318
23,550 23,600 0 2,563 4,514 5,216 0 3,400 5,616 6,318
23,600 23,650 0 2,555 4,503 5,205 0 3,400 5,616 6,318
23,650 23,700 0 2,547 4,492 5,194 0 3,400 5,616 6,318
23,700 23,750 0 2,539 4,482 5,184 0 3,400 5,616 6,318
23,750 23,800 0 2,531 4,471 5,173 0 3,400 5,616 6,318
23,800 23,850 0 2,523 4,461 5,163 0 3,400 5,616 6,318
23,850 23,900 0 2,516 4,450 5,152 0 3,400 5,616 6,318
23,900 23,950 0 2,508 4,440 5,142 0 3,400 5,616 6,318
23,950 24,000 0 2,500 4,429 5,131 0 3,393 5,607 6,309
24,000 24,050 0 2,492 4,419 5,121 0 3,385 5,596 6,298
24,050 24,100 0 2,484 4,408 5,110 0 3,377 5,585 6,287
24,100 24,150 0 2,476 4,398 5,100 0 3,369 5,575 6,277
24,150 24,200 0 2,468 4,387 5,089 0 3,361 5,564 6,266
24,200 24,250 0 2,460 4,377 5,079 0 3,353 5,554 6,256
24,250 24,300 0 2,452 4,366 5,068 0 3,345 5,543 6,245
24,300 24,350 0 2,444 4,356 5,058 0 3,337 5,533 6,235
24,350 24,400 0 2,436 4,345 5,047 0 3,329 5,522 6,224
24,400 24,450 0 2,428 4,334 5,036 0 3,321 5,512 6,214
24,450 24,500 0 2,420 4,324 5,026 0 3,313 5,501 6,203
24,500 24,550 0 2,412 4,313 5,015 0 3,305 5,491 6,193
24,550 24,600 0 2,404 4,303 5,005 0 3,297 5,480 6,182
24,600 24,650 0 2,396 4,292 4,994 0 3,289 5,470 6,172
24,650 24,700 0 2,388 4,282 4,984 0 3,281 5,459 6,161
24,700 24,750 0 2,380 4,271 4,973 0 3,273 5,449 6,151
24,750 24,800 0 2,372 4,261 4,963 0 3,265 5,438 6,140
24,800 24,850 0 2,364 4,250 4,952 0 3,257 5,428 6,130
24,850 24,900 0 2,356 4,240 4,942 0 3,249 5,417 6,119
24,900 24,950 0 2,348 4,229 4,931 0 3,241 5,406 6,108
24,950 25,000 0 2,340 4,219 4,921 0 3,233 5,396 6,098
25,000 25,050 0 2,332 4,208 4,910 0 3,225 5,385 6,087
25,050 25,100 0 2,324 4,198 4,900 0 3,217 5,375 6,077
25,100 25,150 0 2,316 4,187 4,889 0 3,209 5,364 6,066
25,150 25,200 0 2,308 4,177 4,879 0 3,201 5,354 6,056
25,200 25,250 0 2,300 4,166 4,868 0 3,193 5,343 6,045
25,250 25,300 0 2,292 4,155 4,857 0 3,185 5,333 6,035
25,300 25,350 0 2,284 4,145 4,847 0 3,177 5,322 6,024
25,350 25,400 0 2,276 4,134 4,836 0 3,169 5,312 6,014
25,400 25,450 0 2,268 4,124 4,826 0 3,161 5,301 6,003
25,450 25,500 0 2,260 4,113 4,815 0 3,153 5,291 5,993
25,500 25,550 0 2,252 4,103 4,805 0 3,145 5,280 5,982
25,550 25,600 0 2,244 4,092 4,794 0 3,137 5,270 5,972
25,600 25,650 0 2,236 4,082 4,784 0 3,129 5,259 5,961
25,650 25,700 0 2,228 4,071 4,773 0 3,121 5,249 5,951
25,700 25,750 0 2,220 4,061 4,763 0 3,113 5,238 5,940
25,750 25,800 0 2,212 4,050 4,752 0 3,105 5,227 5,929
25,800 25,850 0 2,204 4,040 4,742 0 3,097 5,217 5,919
25,850 25,900 0 2,196 4,029 4,731 0 3,089 5,206 5,908
25,900 25,950 0 2,188 4,019 4,721 0 3,081 5,196 5,898
25,950 26,000 0 2,180 4,008 4,710 0 3,073 5,185 5,887
26,000 26,050 0 2,172 3,998 4,700 0 3,065 5,175 5,877
26,050 26,100 0 2,164 3,987 4,689 0 3,057 5,164 5,866
26,100 26,150 0 2,156 3,976 4,678 0 3,049 5,154 5,856
26,150 26,200 0 2,148 3,966 4,668 0 3,041 5,143 5,845
26,200 26,250 0 2,140 3,955 4,657 0 3,033 5,133 5,835
26,250 26,300 0 2,132 3,945 4,647 0 3,025 5,122 5,824
26,300 26,350 0 2,124 3,934 4,636 0 3,017 5,112 5,814
26,350 26,400 0 2,116 3,924 4,626 0 3,009 5,101 5,803
26,400 26,450 0 2,108 3,913 4,615 0 3,001 5,091 5,793
26,450 26,500 0 2,100 3,903 4,605 0 2,993 5,080 5,782
26,500 26,550 0 2,092 3,892 4,594 0 2,985 5,069 5,771
26,550 26,600 0 2,084 3,882 4,584 0 2,977 5,059 5,761
26,600 26,650 0 2,076 3,871 4,573 0 2,969 5,048 5,750
26,650 26,700 0 2,068 3,861 4,563 0 2,961 5,038 5,740
26,700 26,750 0 2,060 3,850 4,552 0 2,953 5,027 5,729
26,750 26,800 0 2,052 3,840 4,542 0 2,945 5,017 5,719
26,800 26,850 0 2,044 3,829 4,531 0 2,937 5,006 5,708
26,850 26,900 0 2,036 3,819 4,521 0 2,929 4,996 5,698
26,900 26,950 0 2,028 3,808 4,510 0 2,921 4,985 5,687
26,950 27,000 0 2,020 3,797 4,499 0 2,913 4,975 5,677
27,000 27,050 0 2,012 3,787 4,489 0 2,905 4,964 5,666
27,050 27,100 0 2,004 3,776 4,478 0 2,897 4,954 5,656
27,100 27,150 0 1,996 3,766 4,468 0 2,889 4,943 5,645
27,150 27,200 0 1,988 3,755 4,457 0 2,881 4,933 5,635
27,200 27,250 0 1,980 3,745 4,447 0 2,873 4,922 5,624
27,250 27,300 0 1,972 3,734 4,436 0 2,865 4,912 5,614
27,300 27,350 0 1,964 3,724 4,426 0 2,857 4,901 5,603
27,350 27,400 0 1,956 3,713 4,415 0 2,849 4,890 5,592
27,400 27,450 0 1,948 3,703 4,405 0 2,841 4,880 5,582
27,450 27,500 0 1,940 3,692 4,394 0 2,834 4,869 5,571
27,500 27,550 0 1,932 3,682 4,384 0 2,826 4,859 5,561
27,550 27,600 0 1,924 3,671 4,373 0 2,818 4,848 5,550
27,600 27,650 0 1,916 3,661 4,363 0 2,810 4,838 5,540
27,650 27,700 0 1,908 3,650 4,352 0 2,802 4,827 5,529
27,700 27,750 0 1,900 3,640 4,342 0 2,794 4,817 5,519
27,750 27,800 0 1,892 3,629 4,331 0 2,786 4,806 5,508
27,800 27,850 0 1,884 3,618 4,320 0 2,778 4,796 5,498
27,850 27,900 0 1,876 3,608 4,310 0 2,770 4,785 5,487
27,900 27,950 0 1,868 3,597 4,299 0 2,762 4,775 5,477
27,950 28,000 0 1,860 3,587 4,289 0 2,754 4,764 5,466
28,000 28,050 0 1,852 3,576 4,278 0 2,746 4,754 5,456
28,050 28,100 0 1,844 3,566 4,268 0 2,738 4,743 5,445
28,100 28,150 0 1,836 3,555 4,257 0 2,730 4,733 5,435
28,150 28,200 0 1,828 3,545 4,247 0 2,722 4,722 5,424
28,200 28,250 0 1,820 3,534 4,236 0 2,714 4,711 5,413
28,250 28,300 0 1,812 3,524 4,226 0 2,706 4,701 5,403
28,300 28,350 0 1,804 3,513 4,215 0 2,698 4,690 5,392
28,350 28,400 0 1,796 3,503 4,205 0 2,690 4,680 5,382
28,400 28,450 0 1,788 3,492 4,194 0 2,682 4,669 5,371
28,450 28,500 0 1,780 3,482 4,184 0 2,674 4,659 5,361
28,500 28,550 0 1,772 3,471 4,173 0 2,666 4,648 5,350
28,550 28,600 0 1,764 3,461 4,163 0 2,658 4,638 5,340
28,600 28,650 0 1,756 3,450 4,152 0 2,650 4,627 5,329
28,650 28,700 0 1,748 3,439 4,141 0 2,642 4,617 5,319
28,700 28,750 0 1,740 3,429 4,131 0 2,634 4,606 5,308
28,750 28,800 0 1,732 3,418 4,120 0 2,626 4,596 5,298
28,800 28,850 0 1,724 3,408 4,110 0 2,618 4,585 5,287
28,850 28,900 0 1,717 3,397 4,099 0 2,610 4,575 5,277
28,900 28,950 0 1,709 3,387 4,089 0 2,602 4,564 5,266
28,950 29,000 0 1,701 3,376 4,078 0 2,594 4,554 5,256
29,000 29,050 0 1,693 3,366 4,068 0 2,586 4,543 5,245
29,050 29,100 0 1,685 3,355 4,057 0 2,578 4,532 5,234
29,100 29,150 0 1,677 3,345 4,047 0 2,570 4,522 5,224
29,150 29,200 0 1,669 3,334 4,036 0 2,562 4,511 5,213
29,200 29,250 0 1,661 3,324 4,026 0 2,554 4,501 5,203
29,250 29,300 0 1,653 3,313 4,015 0 2,546 4,490 5,192
29,300 29,350 0 1,645 3,303 4,005 0 2,538 4,480 5,182
29,350 29,400 0 1,637 3,292 3,994 0 2,530 4,469 5,171
29,400 29,450 0 1,629 3,281 3,983 0 2,522 4,459 5,161
29,450 29,500 0 1,621 3,271 3,973 0 2,514 4,448 5,150
29,500 29,550 0 1,613 3,260 3,962 0 2,506 4,438 5,140
29,550 29,600 0 1,605 3,250 3,952 0 2,498 4,427 5,129
29,600 29,650 0 1,597 3,239 3,941 0 2,490 4,417 5,119
29,650 29,700 0 1,589 3,229 3,931 0 2,482 4,406 5,108
29,700 29,750 0 1,581 3,218 3,920 0 2,474 4,396 5,098
29,750 29,800 0 1,573 3,208 3,910 0 2,466 4,385 5,087
29,800 29,850 0 1,565 3,197 3,899 0 2,458 4,375 5,077
29,850 29,900 0 1,557 3,187 3,889 0 2,450 4,364 5,066
29,900 29,950 0 1,549 3,176 3,878 0 2,442 4,353 5,055
29,950 30,000 0 1,541 3,166 3,868 0 2,434 4,343 5,045
30,000 30,050 0 1,533 3,155 3,857 0 2,426 4,332 5,034
30,050 30,100 0 1,525 3,145 3,847 0 2,418 4,322 5,024
30,100 30,150 0 1,517 3,134 3,836 0 2,410 4,311 5,013
30,150 30,200 0 1,509 3,124 3,826 0 2,402 4,301 5,003
30,200 30,250 0 1,501 3,113 3,815 0 2,394 4,290 4,992
30,250 30,300 0 1,493 3,102 3,804 0 2,386 4,280 4,982
30,300 30,350 0 1,485 3,092 3,794 0 2,378 4,269 4,971
30,350 30,400 0 1,477 3,081 3,783 0 2,370 4,259 4,961
30,400 30,450 0 1,469 3,071 3,773 0 2,362 4,248 4,950
30,450 30,500 0 1,461 3,060 3,762 0 2,354 4,238 4,940
30,500 30,550 0 1,453 3,050 3,752 0 2,346 4,227 4,929
30,550 30,600 0 1,445 3,039 3,741 0 2,338 4,217 4,919
30,600 30,650 0 1,437 3,029 3,731 0 2,330 4,206 4,908
30,650 30,700 0 1,429 3,018 3,720 0 2,322 4,196 4,898
30,700 30,750 0 1,421 3,008 3,710 0 2,314 4,185 4,887
30,750 30,800 0 1,413 2,997 3,699 0 2,306 4,174 4,876
30,800 30,850 0 1,405 2,987 3,689 0 2,298 4,164 4,866
30,850 30,900 0 1,397 2,976 3,678 0 2,290 4,153 4,855
30,900 30,950 0 1,389 2,966 3,668 0 2,282 4,143 4,845
30,950 31,000 0 1,381 2,955 3,657 0 2,274 4,132 4,834
31,000 31,050 0 1,373 2,945 3,647 0 2,266 4,122 4,824
31,050 31,100 0 1,365 2,934 3,636 0 2,258 4,111 4,813
31,100 31,150 0 1,357 2,923 3,625 0 2,250 4,101 4,803
31,150 31,200 0 1,349 2,913 3,615 0 2,242 4,090 4,792
31,200 31,250 0 1,341 2,902 3,604 0 2,234 4,080 4,782
31,250 31,300 0 1,333 2,892 3,594 0 2,226 4,069 4,771
31,300 31,350 0 1,325 2,881 3,583 0 2,218 4,059 4,761
31,350 31,400 0 1,317 2,871 3,573 0 2,210 4,048 4,750
31,400 31,450 0 1,309 2,860 3,562 0 2,202 4,038 4,740
31,450 31,500 0 1,301 2,850 3,552 0 2,194 4,027 4,729
31,500 31,550 0 1,293 2,839 3,541 0 2,186 4,016 4,718
31,550 31,600 0 1,285 2,829 3,531 0 2,178 4,006 4,708
31,600 31,650 0 1,277 2,818 3,520 0 2,170 3,995 4,697
31,650 31,700 0 1,269 2,808 3,510 0 2,162 3,985 4,687
31,700 31,750 0 1,261 2,797 3,499 0 2,154 3,974 4,676
31,750 31,800 0 1,253 2,787 3,489 0 2,146 3,964 4,666
31,800 31,850 0 1,245 2,776 3,478 0 2,138 3,953 4,655
31,850 31,900 0 1,237 2,766 3,468 0 2,130 3,943 4,645
31,900 31,950 0 1,229 2,755 3,457 0 2,122 3,932 4,634
31,950 32,000 0 1,221 2,744 3,446 0 2,114 3,922 4,624
32,000 32,050 0 1,213 2,734 3,436 0 2,106 3,911 4,613
32,050 32,100 0 1,205 2,723 3,425 0 2,098 3,901 4,603
32,100 32,150 0 1,197 2,713 3,415 0 2,090 3,890 4,592
32,150 32,200 0 1,189 2,702 3,404 0 2,082 3,880 4,582
32,200 32,250 0 1,181 2,692 3,394 0 2,074 3,869 4,571
32,250 32,300 0 1,173 2,681 3,383 0 2,066 3,859 4,561
32,300 32,350 0 1,165 2,671 3,373 0 2,058 3,848 4,550
32,350 32,400 0 1,157 2,660 3,362 0 2,050 3,837 4,539
32,400 32,450 0 1,149 2,650 3,352 0 2,042 3,827 4,529
32,450 32,500 0 1,141 2,639 3,341 0 2,035 3,816 4,518
32,500 32,550 0 1,133 2,629 3,331 0 2,027 3,806 4,508
32,550 32,600 0 1,125 2,618 3,320 0 2,019 3,795 4,497
32,600 32,650 0 1,117 2,608 3,310 0 2,011 3,785 4,487
32,650 32,700 0 1,109 2,597 3,299 0 2,003 3,774 4,476
32,700 32,750 0 1,101 2,587 3,289 0 1,995 3,764 4,466
32,750 32,800 0 1,093 2,576 3,278 0 1,987 3,753 4,455
32,800 32,850 0 1,085 2,565 3,267 0 1,979 3,743 4,445
32,850 32,900 0 1,077 2,555 3,257 0 1,971 3,732 4,434
32,900 32,950 0 1,069 2,544 3,246 0 1,963 3,722 4,424
32,950 33,000 0 1,061 2,534 3,236 0 1,955 3,711 4,413
33,000 33,050 0 1,053 2,523 3,225 0 1,947 3,701 4,403
33,050 33,100 0 1,045 2,513 3,215 0 1,939 3,690 4,392
33,100 33,150 0 1,037 2,502 3,204 0 1,931 3,680 4,382
33,150 33,200 0 1,029 2,492 3,194 0 1,923 3,669 4,371
33,200 33,250 0 1,021 2,481 3,183 0 1,915 3,658 4,360
33,250 33,300 0 1,013 2,471 3,173 0 1,907 3,648 4,350
33,300 33,350 0 1,005 2,460 3,162 0 1,899 3,637 4,339
33,350 33,400 0 997 2,450 3,152 0 1,891 3,627 4,329
33,400 33,450 0 989 2,439 3,141 0 1,883 3,616 4,318
33,450 33,500 0 981 2,429 3,131 0 1,875 3,606 4,308
33,500 33,550 0 973 2,418 3,120 0 1,867 3,595 4,297
33,550 33,600 0 965 2,408 3,110 0 1,859 3,585 4,287
33,600 33,650 0 957 2,397 3,099 0 1,851 3,574 4,276
33,650 33,700 0 949 2,386 3,088 0 1,843 3,564 4,266
33,700 33,750 0 941 2,376 3,078 0 1,835 3,553 4,255
33,750 33,800 0 933 2,365 3,067 0 1,827 3,543 4,245
33,800 33,850 0 925 2,355 3,057 0 1,819 3,532 4,234
33,850 33,900 0 918 2,344 3,046 0 1,811 3,522 4,224
33,900 33,950 0 910 2,334 3,036 0 1,803 3,511 4,213
33,950 34,000 0 902 2,323 3,025 0 1,795 3,501 4,203
34,000 34,050 0 894 2,313 3,015 0 1,787 3,490 4,192
34,050 34,100 0 886 2,302 3,004 0 1,779 3,479 4,181
34,100 34,150 0 878 2,292 2,994 0 1,771 3,469 4,171
34,150 34,200 0 870 2,281 2,983 0 1,763 3,458 4,160
34,200 34,250 0 862 2,271 2,973 0 1,755 3,448 4,150
34,250 34,300 0 854 2,260 2,962 0 1,747 3,437 4,139
34,300 34,350 0 846 2,250 2,952 0 1,739 3,427 4,129
34,350 34,400 0 838 2,239 2,941 0 1,731 3,416 4,118
34,400 34,450 0 830 2,228 2,930 0 1,723 3,406 4,108
34,450 34,500 0 822 2,218 2,920 0 1,715 3,395 4,097
34,500 34,550 0 814 2,207 2,909 0 1,707 3,385 4,087
34,550 34,600 0 806 2,197 2,899 0 1,699 3,374 4,076
34,600 34,650 0 798 2,186 2,888 0 1,691 3,364 4,066
34,650 34,700 0 790 2,176 2,878 0 1,683 3,353 4,055
34,700 34,750 0 782 2,165 2,867 0 1,675 3,343 4,045
34,750 34,800 0 774 2,155 2,857 0 1,667 3,332 4,034
34,800 34,850 0 766 2,144 2,846 0 1,659 3,322 4,024
34,850 34,900 0 758 2,134 2,836 0 1,651 3,311 4,013
34,900 34,950 0 750 2,123 2,825 0 1,643 3,300 4,002
34,950 35,000 0 742 2,113 2,815 0 1,635 3,290 3,992
35,000 35,050 0 734 2,102 2,804 0 1,627 3,279 3,981
35,050 35,100 0 726 2,092 2,794 0 1,619 3,269 3,971
35,100 35,150 0 718 2,081 2,783 0 1,611 3,258 3,960
35,150 35,200 0 710 2,071 2,773 0 1,603 3,248 3,950
35,200 35,250 0 702 2,060 2,762 0 1,595 3,237 3,939
35,250 35,300 0 694 2,049 2,751 0 1,587 3,227 3,929
35,300 35,350 0 686 2,039 2,741 0 1,579 3,216 3,918
35,350 35,400 0 678 2,028 2,730 0 1,571 3,206 3,908
35,400 35,450 0 670 2,018 2,720 0 1,563 3,195 3,897
35,450 35,500 0 662 2,007 2,709 0 1,555 3,185 3,887
35,500 35,550 0 654 1,997 2,699 0 1,547 3,174 3,876
35,550 35,600 0 646 1,986 2,688 0 1,539 3,164 3,866
35,600 35,650 0 638 1,976 2,678 0 1,531 3,153 3,855
35,650 35,700 0 630 1,965 2,667 0 1,523 3,143 3,845
35,700 35,750 0 622 1,955 2,657 0 1,515 3,132 3,834
35,750 35,800 0 614 1,944 2,646 0 1,507 3,121 3,823
35,800 35,850 0 606 1,934 2,636 0 1,499 3,111 3,813
35,850 35,900 0 598 1,923 2,625 0 1,491 3,100 3,802
35,900 35,950 0 590 1,913 2,615 0 1,483 3,090 3,792
35,950 36,000 0 582 1,902 2,604 0 1,475 3,079 3,781
36,000 36,050 0 574 1,892 2,594 0 1,467 3,069 3,771
36,050 36,100 0 566 1,881 2,583 0 1,459 3,058 3,760
36,100 36,150 0 558 1,870 2,572 0 1,451 3,048 3,750
36,150 36,200 0 550 1,860 2,562 0 1,443 3,037 3,739
36,200 36,250 0 542 1,849 2,551 0 1,435 3,027 3,729
36,250 36,300 0 534 1,839 2,541 0 1,427 3,016 3,718
36,300 36,350 0 526 1,828 2,530 0 1,419 3,006 3,708
36,350 36,400 0 518 1,818 2,520 0 1,411 2,995 3,697
36,400 36,450 0 510 1,807 2,509 0 1,403 2,985 3,687
36,450 36,500 0 502 1,797 2,499 0 1,395 2,974 3,676
36,500 36,550 0 494 1,786 2,488 0 1,387 2,963 3,665
36,550 36,600 0 486 1,776 2,478 0 1,379 2,953 3,655
36,600 36,650 0 478 1,765 2,467 0 1,371 2,942 3,644
36,650 36,700 0 470 1,755 2,457 0 1,363 2,932 3,634
36,700 36,750 0 462 1,744 2,446 0 1,355 2,921 3,623
36,750 36,800 0 454 1,734 2,436 0 1,347 2,911 3,613
36,800 36,850 0 446 1,723 2,425 0 1,339 2,900 3,602
36,850 36,900 0 438 1,713 2,415 0 1,331 2,890 3,592
36,900 36,950 0 430 1,702 2,404 0 1,323 2,879 3,581
36,950 37,000 0 422 1,691 2,393 0 1,315 2,869 3,571
37,000 37,050 0 414 1,681 2,383 0 1,307 2,858 3,560
37,050 37,100 0 406 1,670 2,372 0 1,299 2,848 3,550
37,100 37,150 0 398 1,660 2,362 0 1,291 2,837 3,539
37,150 37,200 0 390 1,649 2,351 0 1,283 2,827 3,529
37,200 37,250 0 382 1,639 2,341 0 1,275 2,816 3,518
37,250 37,300 0 374 1,628 2,330 0 1,267 2,806 3,508
37,300 37,350 0 366 1,618 2,320 0 1,259 2,795 3,497
37,350 37,400 0 358 1,607 2,309 0 1,251 2,784 3,486
37,400 37,450 0 350 1,597 2,299 0 1,243 2,774 3,476
37,450 37,500 0 342 1,586 2,288 0 1,236 2,763 3,465
37,500 37,550 0 334 1,576 2,278 0 1,228 2,753 3,455
37,550 37,600 0 326 1,565 2,267 0 1,220 2,742 3,444
37,600 37,650 0 318 1,555 2,257 0 1,212 2,732 3,434
37,650 37,700 0 310 1,544 2,246 0 1,204 2,721 3,423
37,700 37,750 0 302 1,534 2,236 0 1,196 2,711 3,413
37,750 37,800 0 294 1,523 2,225 0 1,188 2,700 3,402
37,800 37,850 0 286 1,512 2,214 0 1,180 2,690 3,392
37,850 37,900 0 278 1,502 2,204 0 1,172 2,679 3,381
37,900 37,950 0 270 1,491 2,193 0 1,164 2,669 3,371
37,950 38,000 0 262 1,481 2,183 0 1,156 2,658 3,360
38,000 38,050 0 254 1,470 2,172 0 1,148 2,648 3,350
38,050 38,100 0 246 1,460 2,162 0 1,140 2,637 3,339
38,100 38,150 0 238 1,449 2,151 0 1,132 2,627 3,329
38,150 38,200 0 230 1,439 2,141 0 1,124 2,616 3,318
38,200 38,250 0 222 1,428 2,130 0 1,116 2,605 3,307
38,250 38,300 0 214 1,418 2,120 0 1,108 2,595 3,297
38,300 38,350 0 206 1,407 2,109 0 1,100 2,584 3,286
38,350 38,400 0 198 1,397 2,099 0 1,092 2,574 3,276
38,400 38,450 0 190 1,386 2,088 0 1,084 2,563 3,265
38,450 38,500 0 182 1,376 2,078 0 1,076 2,553 3,255
38,500 38,550 0 174 1,365 2,067 0 1,068 2,542 3,244
38,550 38,600 0 166 1,355 2,057 0 1,060 2,532 3,234
38,600 38,650 0 158 1,344 2,046 0 1,052 2,521 3,223
38,650 38,700 0 150 1,333 2,035 0 1,044 2,511 3,213
38,700 38,750 0 142 1,323 2,025 0 1,036 2,500 3,202
38,750 38,800 0 134 1,312 2,014 0 1,028 2,490 3,192
38,800 38,850 0 126 1,302 2,004 0 1,020 2,479 3,181
38,850 38,900 0 119 1,291 1,993 0 1,012 2,469 3,171
38,900 38,950 0 111 1,281 1,983 0 1,004 2,458 3,160
38,950 39,000 0 103 1,270 1,972 0 996 2,448 3,150
39,000 39,050 0 95 1,260 1,962 0 988 2,437 3,139
39,050 39,100 0 87 1,249 1,951 0 980 2,426 3,128
39,100 39,150 0 79 1,239 1,941 0 972 2,416 3,118
39,150 39,200 0 71 1,228 1,930 0 964 2,405 3,107
39,200 39,250 0 63 1,218 1,920 0 956 2,395 3,097
39,250 39,300 0 55 1,207 1,909 0 948 2,384 3,086
39,300 39,350 0 47 1,197 1,899 0 940 2,374 3,076
39,350 39,400 0 39 1,186 1,888 0 932 2,363 3,065
39,400 39,450 0 31 1,175 1,877 0 924 2,353 3,055
39,450 39,500 0 23 1,165 1,867 0 916 2,342 3,044
39,500 39,550 0 15 1,154 1,856 0 908 2,332 3,034
39,550 39,600 0 7 1,144 1,846 0 900 2,321 3,023
39,600 39,650 0 *

*If the amount you’re looking up from the worksheet is at least $39,600 but less than $39,617, and you have one qualifying child, your credit is $1. If the amount you’re looking up from the worksheet is $39,617 or more, and you have one qualifying child, you can’t take the credit.

1,133 1,835 0 892 2,311 3,013
39,650 39,700 0 0 1,123 1,825 0 884 2,300 3,002
39,700 39,750 0 0 1,112 1,814 0 876 2,290 2,992
39,750 39,800 0 0 1,102 1,804 0 868 2,279 2,981
39,800 39,850 0 0 1,091 1,793 0 860 2,269 2,971
39,850 39,900 0 0 1,081 1,783 0 852 2,258 2,960
39,900 39,950 0 0 1,070 1,772 0 844 2,247 2,949
39,950 40,000 0 0 1,060 1,762 0 836 2,237 2,939
40,000 40,050 0 0 1,049 1,751 0 828 2,226 2,928
40,050 40,100 0 0 1,039 1,741 0 820 2,216 2,918
40,100 40,150 0 0 1,028 1,730 0 812 2,205 2,907
40,150 40,200 0 0 1,018 1,720 0 804 2,195 2,897
40,200 40,250 0 0 1,007 1,709 0 796 2,184 2,886
40,250 40,300 0 0 996 1,698 0 788 2,174 2,876
40,300 40,350 0 0 986 1,688 0 780 2,163 2,865
40,350 40,400 0 0 975 1,677 0 772 2,153 2,855
40,400 40,450 0 0 965 1,667 0 764 2,142 2,844
40,450 40,500 0 0 954 1,656 0 756 2,132 2,834
40,500 40,550 0 0 944 1,646 0 748 2,121 2,823
40,550 40,600 0 0 933 1,635 0 740 2,111 2,813
40,600 40,650 0 0 923 1,625 0 732 2,100 2,802
40,650 40,700 0 0 912 1,614 0 724 2,090 2,792
40,700 40,750 0 0 902 1,604 0 716 2,079 2,781
40,750 40,800 0 0 891 1,593 0 708 2,068 2,770
40,800 40,850 0 0 881 1,583 0 700 2,058 2,760
40,850 40,900 0 0 870 1,572 0 692 2,047 2,749
40,900 40,950 0 0 860 1,562 0 684 2,037 2,739
40,950 41,000 0 0 849 1,551 0 676 2,026 2,728
41,000 41,050 0 0 839 1,541 0 668 2,016 2,718
41,050 41,100 0 0 828 1,530 0 660 2,005 2,707
41,100 41,150 0 0 817 1,519 0 652 1,995 2,697
41,150 41,200 0 0 807 1,509 0 644 1,984 2,686
41,200 41,250 0 0 796 1,498 0 636 1,974 2,676
41,250 41,300 0 0 786 1,488 0 628 1,963 2,665
41,300 41,350 0 0 775 1,477 0 620 1,953 2,655
41,350 41,400 0 0 765 1,467 0 612 1,942 2,644
41,400 41,450 0 0 754 1,456 0 604 1,932 2,634
41,450 41,500 0 0 744 1,446 0 596 1,921 2,623
41,500 41,550 0 0 733 1,435 0 588 1,910 2,612
41,550 41,600 0 0 723 1,425 0 580 1,900 2,602
41,600 41,650 0 0 712 1,414 0 572 1,889 2,591
41,650 41,700 0 0 702 1,404 0 564 1,879 2,581
41,700 41,750 0 0 691 1,393 0 556 1,868 2,570
41,750 41,800 0 0 681 1,383 0 548 1,858 2,560
41,800 41,850 0 0 670 1,372 0 540 1,847 2,549
41,850 41,900 0 0 660 1,362 0 532 1,837 2,539
41,900 41,950 0 0 649 1,351 0 524 1,826 2,528
41,950 42,000 0 0 638 1,340 0 516 1,816 2,518
42,000 42,050 0 0 628 1,330 0 508 1,805 2,507
42,050 42,100 0 0 617 1,319 0 500 1,795 2,497
42,100 42,150 0 0 607 1,309 0 492 1,784 2,486
42,150 42,200 0 0 596 1,298 0 484 1,774 2,476
42,200 42,250 0 0 586 1,288 0 476 1,763 2,465
42,250 42,300 0 0 575 1,277 0 468 1,753 2,455
42,300 42,350 0 0 565 1,267 0 460 1,742 2,444
42,350 42,400 0 0 554 1,256 0 452 1,731 2,433
42,400 42,450 0 0 544 1,246 0 444 1,721 2,423
42,450 42,500 0 0 533 1,235 0 437 1,710 2,412
42,500 42,550 0 0 523 1,225 0 429 1,700 2,402
42,550 42,600 0 0 512 1,214 0 421 1,689 2,391
42,600 42,650 0 0 502 1,204 0 413 1,679 2,381
42,650 42,700 0 0 491 1,193 0 405 1,668 2,370
42,700 42,750 0 0 481 1,183 0 397 1,658 2,360
42,750 42,800 0 0 470 1,172 0 389 1,647 2,349
42,800 42,850 0 0 459 1,161 0 381 1,637 2,339
42,850 42,900 0 0 449 1,151 0 373 1,626 2,328
42,900 42,950 0 0 438 1,140 0 365 1,616 2,318
42,950 43,000 0 0 428 1,130 0 357 1,605 2,307
43,000 43,050 0 0 417 1,119 0 349 1,595 2,297
43,050 43,100 0 0 407 1,109 0 341 1,584 2,286
43,100 43,150 0 0 396 1,098 0 333 1,574 2,276
43,150 43,200 0 0 386 1,088 0 325 1,563 2,265
43,200 43,250 0 0 375 1,077 0 317 1,552 2,254
43,250 43,300 0 0 365 1,067 0 309 1,542 2,244
43,300 43,350 0 0 354 1,056 0 301 1,531 2,233
43,350 43,400 0 0 344 1,046 0 293 1,521 2,223
43,400 43,450 0 0 333 1,035 0 285 1,510 2,212
43,450 43,500 0 0 323 1,025 0 277 1,500 2,202
43,500 43,550 0 0 312 1,014 0 269 1,489 2,191
43,550 43,600 0 0 302 1,004 0 261 1,479 2,181
43,600 43,650 0 0 291 993 0 253 1,468 2,170
43,650 43,700 0 0 280 982 0 245 1,458 2,160
43,700 43,750 0 0 270 972 0 237 1,447 2,149
43,750 43,800 0 0 259 961 0 229 1,437 2,139
43,800 43,850 0 0 249 951 0 221 1,426 2,128
43,850 43,900 0 0 238 940 0 213 1,416 2,118
43,900 43,950 0 0 228 930 0 205 1,405 2,107
43,950 44,000 0 0 217 919 0 197 1,395 2,097
44,000 44,050 0 0 207 909 0 189 1,384 2,086
44,050 44,100 0 0 196 898 0 181 1,373 2,075
44,100 44,150 0 0 186 888 0 173 1,363 2,065
44,150 44,200 0 0 175 877 0 165 1,352 2,054
44,200 44,250 0 0 165 867 0 157 1,342 2,044
44,250 44,300 0 0 154 856 0 149 1,331 2,033
44,300 44,350 0 0 144 846 0 141 1,321 2,023
44,350 44,400 0 0 133 835 0 133 1,310 2,012
44,400 44,450 0 0 122 824 0 125 1,300 2,002
44,450 44,500 0 0 112 814 0 117 1,289 1,991
44,500 44,550 0 0 101 803 0 109 1,279 1,981
44,550 44,600 0 0 91 793 0 101 1,268 1,970
44,600 44,650 0 0 80 782 0 93 1,258 1,960
44,650 44,700 0 0 70 772 0 85 1,247 1,949
44,700 44,750 0 0 59 761 0 77 1,237 1,939
44,750 44,800 0 0 49 751 0 69 1,226 1,928
44,800 44,850 0 0 38 740 0 61 1,216 1,918
44,850 44,900 0 0 28 730 0 53 1,205 1,907
44,900 44,950 0 0 17 719 0 45 1,194 1,896
44,950 45,000 0 0 7 709 0 37 1,184 1,886
45,000 45,050 0 0 *

*If the amount you’re looking up from the worksheet is at least $45,000 but less than $45,007, and you have two qualifying children, your credit is $1. If the amount you’re looking up from the worksheet is $45,007 or more, and you have two qualifying children, you can’t take the credit.

698 0 29 1,173 1,875
45,050 45,100 0 0 0 688 0 21 1,163 1,865
45,100 45,150 0 0 0 677 0 13 1,152 1,854
45,150 45,200 0 0 0 667 0 5 1,142 1,844
45,200 45,250 0 0 0 656 0 0 1,131 1,833
45,250 45,300 0 0 0 645 0 0 1,121 1,823
45,300 45,350 0 0 0 635 0 0 1,110 1,812
45,350 45,400 0 0 0 624 0 0 1,100 1,802
45,400 45,450 0 0 0 614 0 0 1,089 1,791
45,450 45,500 0 0 0 603 0 0 1,079 1,781
45,500 45,550 0 0 0 593 0 0 1,068 1,770
45,550 45,600 0 0 0 582 0 0 1,058 1,760
45,600 45,650 0 0 0 572 0 0 1,047 1,749
45,650 45,700 0 0 0 561 0 0 1,037 1,739
45,700 45,750 0 0 0 551 0 0 1,026 1,728
45,750 45,800 0 0 0 540 0 0 1,015 1,717
45,800 45,850 0 0 0 530 0 0 1,005 1,707
45,850 45,900 0 0 0 519 0 0 994 1,696
45,900 45,950 0 0 0 509 0 0 984 1,686
45,950 46,000 0 0 0 498 0 0 973 1,675
46,000 46,050 0 0 0 488 0 0 963 1,665
46,050 46,100 0 0 0 477 0 0 952 1,654
46,100 46,150 0 0 0 466 0 0 942 1,644
46,150 46,200 0 0 0 456 0 0 931 1,633
46,200 46,250 0 0 0 445 0 0 921 1,623
46,250 46,300 0 0 0 435 0 0 910 1,612
46,300 46,350 0 0 0 424 0 0 900 1,602
46,350 46,400 0 0 0 414 0 0 889 1,591
46,400 46,450 0 0 0 403 0 0 879 1,581
46,450 46,500 0 0 0 393 0 0 868 1,570
46,500 46,550 0 0 0 382 0 0 857 1,559
46,550 46,600 0 0 0 372 0 0 847 1,549
46,600 46,650 0 0 0 361 0 0 836 1,538
46,650 46,700 0 0 0 351 0 0 826 1,528
46,700 46,750 0 0 0 340 0 0 815 1,517
46,750 46,800 0 0 0 330 0 0 805 1,507
46,800 46,850 0 0 0 319 0 0 794 1,496
46,850 46,900 0 0 0 309 0 0 784 1,486
46,900 46,950 0 0 0 298 0 0 773 1,475
46,950 47,000 0 0 0 287 0 0 763 1,465
47,000 47,050 0 0 0 277 0 0 752 1,454
47,050 47,100 0 0 0 266 0 0 742 1,444
47,100 47,150 0 0 0 256 0 0 731 1,433
47,150 47,200 0 0 0 245 0 0 721 1,423
47,200 47,250 0 0 0 235 0 0 710 1,412
47,250 47,300 0 0 0 224 0 0 700 1,402
47,300 47,350 0 0 0 214 0 0 689 1,391
47,350 47,400 0 0 0 203 0 0 678 1,380
47,400 47,450 0 0 0 193 0 0 668 1,370
47,450 47,500 0 0 0 182 0 0 657 1,359
47,500 47,550 0 0 0 172 0 0 647 1,349
47,550 47,600 0 0 0 161 0 0 636 1,338
47,600 47,650 0 0 0 151 0 0 626 1,328
47,650 47,700 0 0 0 140 0 0 615 1,317
47,700 47,750 0 0 0 130 0 0 605 1,307
47,750 47,800 0 0 0 119 0 0 594 1,296
47,800 47,850 0 0 0 108 0 0 584 1,286
47,850 47,900 0 0 0 98 0 0 573 1,275
47,900 47,950 0 0 0 87 0 0 563 1,265
47,950 48,000 0 0 0 77 0 0 552 1,254
48,000 48,050 0 0 0 66 0 0 542 1,244
48,050 48,100 0 0 0 56 0 0 531 1,233
48,100 48,150 0 0 0 45 0 0 521 1,223
48,150 48,200 0 0 0 35 0 0 510 1,212
48,200 48,250 0 0 0 24 0 0 499 1,201
48,250 48,300 0 0 0 14 0 0 489 1,191
48,300 48,350 0 0 0 **

**If the amount you’re looking up from the worksheet is at least $48,300 but less than $48,340, and you have three or more qualifying children, your credit is $4. If the amount you’re looking up from the worksheet is $48,340 or more, and you have three or more qualifying children, you can’t take the credit.

0 0 478 1,180
48,350 48,400 0 0 0 0 0 0 468 1,170
48,400 48,450 0 0 0 0 0 0 457 1,159
48,450 48,500 0 0 0 0 0 0 447 1,149
48,500 48,550 0 0 0 0 0 0 436 1,138
48,550 48,600 0 0 0 0 0 0 426 1,128
48,600 48,650 0 0 0 0 0 0 415 1,117
48,650 48,700 0 0 0 0 0 0 405 1,107
48,700 48,750 0 0 0 0 0 0 394 1,096
48,750 48,800 0 0 0 0 0 0 384 1,086
48,800 48,850 0 0 0 0 0 0 373 1,075
48,850 48,900 0 0 0 0 0 0 363 1,065
48,900 48,950 0 0 0 0 0 0 352 1,054
48,950 49,000 0 0 0 0 0 0 342 1,044
49,000 49,050 0 0 0 0 0 0 331 1,033
49,050 49,100 0 0 0 0 0 0 320 1,022
49,100 49,150 0 0 0 0 0 0 310 1,012
49,150 49,200 0 0 0 0 0 0 299 1,001
49,200 49,250 0 0 0 0 0 0 289 991
49,250 49,300 0 0 0 0 0 0 278 980
49,300 49,350 0 0 0 0 0 0 268 970
49,350 49,400 0 0 0 0 0 0 257 959
49,400 49,450 0 0 0 0 0 0 247 949
49,450 49,500 0 0 0 0 0 0 236 938
49,500 49,550 0 0 0 0 0 0 226 928
49,550 49,600 0 0 0 0 0 0 215 917
49,600 49,650 0 0 0 0 0 0 205 907
49,650 49,700 0 0 0 0 0 0 194 896
49,700 49,750 0 0 0 0 0 0 184 886
49,750 49,800 0 0 0 0 0 0 173 875
49,800 49,850 0 0 0 0 0 0 163 865
49,850 49,900 0 0 0 0 0 0 152 854
49,900 49,950 0 0 0 0 0 0 141 843
49,950 50,000 0 0 0 0 0 0 131 833
50,000 50,050 0 0 0 0 0 0 120 822
50,050 50,100 0 0 0 0 0 0 110 812
50,100 50,150 0 0 0 0 0 0 99 801
50,150 50,200 0 0 0 0 0 0 89 791
50,200 50,250 0 0 0 0 0 0 78 780
50,250 50,300 0 0 0 0 0 0 68 770
50,300 50,350 0 0 0 0 0 0 57 759
50,350 50,400 0 0 0 0 0 0 47 749
50,400 50,450 0 0 0 0 0 0 36 738
50,450 50,500 0 0 0 0 0 0 26 728
50,500 50,550 0 0 0 0 0 0 15 717
50,550 50,600 0 0 0 0 0 0 *

*If the amount you’re looking up from the worksheet is at least $50,550 but less than $50,597, and you have two qualifying children, your credit is $5. If the amount you’re looking up from the worksheet is $50,597 or more, and you have two qualifying children, you can’t take the credit.

707
50,600 50,650 0 0 0 0 0 0 0 696
50,650 50,700 0 0 0 0 0 0 0 686
50,700 50,750 0 0 0 0 0 0 0 675
50,750 50,800 0 0 0 0 0 0 0 664
50,800 50,850 0 0 0 0 0 0 0 654
50,850 50,900 0 0 0 0 0 0 0 643
50,900 50,950 0 0 0 0 0 0 0 633
50,950 51,000 0 0 0 0 0 0 0 622
51,000 51,050 0 0 0 0 0 0 0 612
51,050 51,100 0 0 0 0 0 0 0 601
51,100 51,150 0 0 0 0 0 0 0 591
51,150 51,200 0 0 0 0 0 0 0 580
51,200 51,250 0 0 0 0 0 0 0 570
51,250 51,300 0 0 0 0 0 0 0 559
51,300 51,350 0 0 0 0 0 0 0 549
51,350 51,400 0 0 0 0 0 0 0 538
51,400 51,450 0 0 0 0 0 0 0 528
51,450 51,500 0 0 0 0 0 0 0 517
51,500 51,550 0 0 0 0 0 0 0 506
51,550 51,600 0 0 0 0 0 0 0 496
51,600 51,650 0 0 0 0 0 0 0 485
51,650 51,700 0 0 0 0 0 0 0 475
51,700 51,750 0 0 0 0 0 0 0 464
51,750 51,800 0 0 0 0 0 0 0 454
51,800 51,850 0 0 0 0 0 0 0 443
51,850 51,900 0 0 0 0 0 0 0 433
51,900 51,950 0 0 0 0 0 0 0 422
51,950 52,000 0 0 0 0 0 0 0 412
52,000 52,050 0 0 0 0 0 0 0 401
52,050 52,100 0 0 0 0 0 0 0 391
52,100 52,150 0 0 0 0 0 0 0 380
52,150 52,200 0 0 0 0 0 0 0 370
52,200 52,250 0 0 0 0 0 0 0 359
52,250 52,300 0 0 0 0 0 0 0 349
52,300 52,350 0 0 0 0 0 0 0 338
52,350 52,400 0 0 0 0 0 0 0 327
52,400 52,450 0 0 0 0 0 0 0 317
52,450 52,500 0 0 0 0 0 0 0 306
52,500 52,550 0 0 0 0 0 0 0 296
52,550 52,600 0 0 0 0 0 0 0 285
52,600 52,650 0 0 0 0 0 0 0 275
52,650 52,700 0 0 0 0 0 0 0 264
52,700 52,750 0 0 0 0 0 0 0 254
52,750 52,800 0 0 0 0 0 0 0 243
52,800 52,850 0 0 0 0 0 0 0 233
52,850 52,900 0 0 0 0 0 0 0 222
52,900 52,950 0 0 0 0 0 0 0 212
52,950 53,000 0 0 0 0 0 0 0 201
53,000 53,050 0 0 0 0 0 0 0 191
53,050 53,100 0 0 0 0 0 0 0 180
53,100 53,150 0 0 0 0 0 0 0 170
53,150 53,200 0 0 0 0 0 0 0 159
53,200 53,250 0 0 0 0 0 0 0 148
53,250 53,300 0 0 0 0 0 0 0 138
53,300 53,350 0 0 0 0 0 0 0 127
53,350 53,400 0 0 0 0 0 0 0 117
53,400 53,450 0 0 0 0 0 0 0 106
53,450 53,500 0 0 0 0 0 0 0 96
53,500 53,550 0 0 0 0 0 0 0 85
53,550 53,600 0 0 0 0 0 0 0 75
53,600 53,650 0 0 0 0 0 0 0 64
53,650 53,700 0 0 0 0 0 0 0 54
53,700 53,750 0 0 0 0 0 0 0 43
53,750 53,800 0 0 0 0 0 0 0 33
53,800 53,850 0 0 0 0 0 0 0 22
53,850 53,900 0 0 0 0 0 0 0 12
53,900 53,930 0 0 0 0 0 0 0 3
                   
 

Line 67

Additional Child Tax Credit

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You may be able to use your 2016 earned income to figure your additional child tax credit if (a) your 2016 earned income is more than your 2017 earned income, and (b) your main home was located in one of the Presidentially declared disaster areas eligible for this relief on the specified date. For details, see Pub. 976.

If you make the election to use your 2016 earned income to figure your additional child tax credit, enter "PYEI" and the amount of your 2016 earned income in the space next to line 67. If you are claiming both the EIC and the additional child tax credit, you only need to enter "PYEI" and the amount of your 2016 earned income next to line 66a. For more information, see the Instructions for Schedule 8812.

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If you elect to use your 2016 earned income to figure your EIC, you must also use your 2016 earned income to figure your additional child tax credit.

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If you elect to use your 2016 earned income to figure your additional child tax credit, you must enter the amount of your 2016 nontaxable combat pay on line 66b.

What Is the Additional Child Tax Credit?

This credit is for certain people who have at least one qualifying child for the child tax credit (as defined in Steps 1, 2, and 3 of the instructions for line 6c). The additional child tax credit may give you a refund even if you don’t owe any tax or didn't have any tax withheld.

Two Steps To Take the Additional Child Tax Credit!

Step 1.

Be sure you figured the amount, if any, of your child tax credit. See the instructions for line 52.

Step 2.

Read the TIP at the end of your Child Tax Credit Worksheet. Use Schedule 8812 to see if you can take the additional child tax credit, but only if you meet the condition given in that TIP.

Form 8862 required.

If your 2016 additional child tax credit was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your 2017 tax return to claim the credit in 2017. See Form 8862 and its instructions for details.

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If you take the additional child tax credit even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the additional child tax credit rules, you won't be allowed to take the child tax credit or the additional child tax credit for 2 years even if you’re otherwise eligible to do so. If you fraudulently take the additional child tax credit, you won't be allowed to take either credit for 10 years. You also may have to pay penalties.

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Refunds for returns claiming the additional child tax credit can't be issued before mid-February 2018. This delay applies to the entire refund, not just the portion associated with the additional child tax credit.

Line 68

American Opportunity Credit

If you meet the requirements to claim an education credit (see the instructions for line 50), enter on line 68 the amount, if any, from Form 8863, line 8. You may be able to increase an education credit and reduce your total tax or increase your tax refund if the student chooses to include all or part of a Pell grant or certain other scholarships or fellowships in income. See Pub. 970 and the Instructions for Form 8863 for more information.

Form 8862 required.

If your 2016 American opportunity credit was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your 2017 tax return to claim the credit in 2017. See Form 8862 and its instructions for details.

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If you take the American opportunity credit even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the American opportunity credit rules, you won't be allowed to take the credit for 2 years even if you’re otherwise eligible to do so. If you fraudulently take the American opportunity credit, you won't be allowed to take the credit for 10 years. You also may have to pay penalties.

Line 69

Net Premium Tax Credit

The premium tax credit helps pay for health insurance purchased through the Marketplace. You may be eligible to claim the premium tax credit if you, your spouse, or a dependent enrolled in health insurance through the Marketplace. Eligible individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance company. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance credit payments. Complete Form 8962 to determine the amount of your premium tax credit, if any. If the premium tax credit you can claim exceeds your advance credit payments, your net premium tax credit will be shown on Form 8962, line 26. Enter that amount, if any, on Form 1040, line 69. For more information, see the Instructions for Form 8962.

Line 70

Amount Paid With Request for Extension To File

If you got an automatic extension of time to file Form 1040 by filing Form 4868 or by making a payment, enter the amount of the payment or any amount you paid with Form 4868. If you paid by debit or credit card, don’t include on line 70 the convenience fee you were charged. Also, include any amounts paid with Form 2350.

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You may be able to deduct any credit or debit card convenience fees on your 2018 Schedule A.

Line 71

Excess Social Security and Tier 1 RRTA Tax Withheld

If you, or your spouse if filing a joint return, had more than one employer for 2017 and total wages of more than $127,200, too much social security or tier 1 railroad retirement (RRTA) tax may have been withheld. You can take a credit on this line for the amount withheld in excess of $7,886. But if any one employer withheld more than $7,886, you can't claim the excess on your return. The employer should adjust the tax for you. If the employer doesn't adjust the overcollection, you can file a claim for refund using Form 843. Figure this amount separately for you and your spouse.

You can't claim a refund for excess tier 2 RRTA tax on Form 1040. Instead, use Form 843.

For more details, see Pub. 505.

Line 72

Credit for Federal Tax on Fuels

Enter any credit for federal excise taxes paid on fuels that are ultimately used for a nontaxable purpose (for example, an off-highway business use). Attach Form 4136.

Line 73

Check the box(es) on line 73 to report any credit from Form 2439 or 8885.

If you are claiming a credit for repayment of amounts you included in your income in an earlier year because it appeared you had a right to the income, include the credit on line 73. Check box d and enter "I.R.C. 1341" in the space next to that box. See Pub. 525 for details about this credit.

If you made a tax payment that doesn't belong on any other line, include the payment on line 73. Check box d and enter "Tax" in the space next to that box.

If you check more than one box, enter the total of the line 73 credits and payments.

Refund

Line 75

Amount Overpaid

If line 75 is under $1, we will send a refund only on written request.

Refund Offset

If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the overpayment on line 75 may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Bureau of the Fiscal Service. For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from the Fiscal Service. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt.

Injured Spouse

If you file a joint return and your spouse hasn’t paid past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or a federal nontax debt, such as a student loan, part or all of the overpayment on line 75 may be used (offset) to pay the past-due amount. But your part of the overpayment may be refunded to you if certain conditions apply and you complete Form 8379. For details, use Tax Topic 203 or see Form 8379.

Lines 76a Through 76d

Amount Refunded to You

If you want to check the status of your refund, just use the IRS2Go app or go to IRS.gov/Refunds. See Refund Information, later. Information about your refund will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2017 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund.

Where's My Refund will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund.

Effect of refund on benefits.

Any refund you receive can't be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (food stamps). In addition, when determining eligibility, the refund can't be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.

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Fast Refunds! Join the eight in 10 taxpayers who choose direct deposit—a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See the information about IRAs later.

If you want us to directly deposit the amount shown on line 76a to your checking or savings account, including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States:

  • Complete lines 76b through 76d (if you want your refund deposited to only one account), or

  • Check the box on line 76a and attach Form 8888 if you want to split the direct deposit of your refund into more than one account or use all or part of your refund to buy paper series I savings bonds.

 

If you don’t want your refund directly deposited to your account, don’t check the box on line 76a. Draw a line through the boxes on lines 76b and 76d. We will send you a check instead.

Account must be in your name.

Don’t request a deposit of your refund to an account that isn't in your name, such as your tax return preparer’s account. Although you may owe your tax return preparer a fee for preparing your return, don’t have any part of your refund deposited into the preparer's account to pay the fee.

The number of refunds that can be directly deposited to a single account or prepaid debit card is limited to three a year. After this limit is reached, paper checks will be sent instead. Learn more at IRS.gov/DepositLimit.

Why Use Direct Deposit?
  • You get your refund faster by direct deposit than you do by check.

  • Payment is more secure. There is no check that can get lost or stolen.

  • It is more convenient. You don’t have to make a trip to the bank to deposit your check.

  • It saves tax dollars. It costs the government less to refund by direct deposit.

  • It's proven itself. Nearly 98% of social security and veterans' benefits are sent electronically using direct deposit.

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If you file a joint return and check the box on line 76a and attach Form 8888 or fill in lines 76b through 76d, your spouse may get at least part of the refund.

IRA.

You can have your refund (or part of it) directly deposited to a traditional IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct deposit will be accepted. You also must notify the trustee or custodian of your account of the year to which the deposit is to be applied (unless the trustee or custodian won't accept a deposit for 2017). If you don’t, the trustee or custodian can assume the deposit is for the year during which you are filing the return. For example, if you file your 2017 return during 2018 and don’t notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for 2018. If you designate your deposit to be for 2017, you must verify that the deposit was actually made to the account by the due date of the return (not counting extensions). If the deposit isn't made by that date, the deposit isn't an IRA contribution for 2017. In that case, you must file an amended 2017 return and reduce any IRA deduction and any retirement savings contributions credit you claimed.

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You and your spouse, if filing jointly, each may be able to contribute up to $5,500 ($6,500 if age 50 or older at the end of 2017) to a traditional IRA or Roth IRA, for 2017. You may owe a penalty if your contributions exceed these limits, and the limits may be lower depending on your compensation and income. For more information on IRA contributions, see Pub. 590-A.

For more information on IRAs, see Pub. 590-A and Pub. 590-B.

TreasuryDirect®.

You can request a deposit of your refund (or part of it) to a TreasuryDirect® online account to buy U.S. Treasury marketable securities and savings bonds. For more information, go to go.usa.gov/3KvcP.

Form 8888.

You can have your refund directly deposited into more than one account or use it to buy up to $5,000 in paper series I savings bonds. You don’t need a TreasuryDirect® account to do this. For more information, see the Form 8888 instructions.

Line 76a

You can't file Form 8888 to split your refund into more than one account or buy paper series I savings bonds if Form 8379 is filed with your return.

Line 76b

The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. On the sample check shown here, the routing number is 250250025. Charles and Mary Ellen Keys would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits.

Ask your financial institution for the correct routing number to enter on line 76b if:

  • The routing number on a deposit slip is different from the routing number on your checks,

  • Your deposit is to a savings account that doesn't allow you to write checks, or

  • Your checks state they are payable through a financial institution different from the one at which you have your checking account.

 

Line 76c

Check the appropriate box for the type of account. Don’t check more than one box. If the deposit is to an account such as an IRA, health savings account, brokerage account, or other similar account, ask your financial institution whether you should check the "Checking" or "Savings" box. You must check the correct box to ensure your deposit is accepted. If your deposit is to a TreasuryDirect® online account, check the "Savings" box.

Line 76d

The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check shown here, the account number is 20202086. Don’t include the check number.

If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.

Sample Check—Lines 76b Through 76d
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Sample Check-Lines 76b Through 76d

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Reasons Your Direct Deposit Request Will Be Rejected

If any of the following apply, your direct deposit request will be rejected and a check will be sent instead.

  • You are asking to have a joint refund deposited to an individual account, and your financial institution(s) won't allow this. The IRS isn't responsible if a financial institution rejects a direct deposit.

  • The name on your account doesn't match the name on the refund, and your financial institution(s) won't allow a refund to be deposited unless the name on the refund matches the name on the account.

  • Three direct deposits of tax refunds already have been made to the same account or prepaid debit card.

  • You haven't given a valid account number.

  • You file your 2017 return after November 30, 2018.

  • Any numbers or letters on lines 76b through 76d are crossed out or whited out.

 

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The IRS isn't responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted.

Line 77

Applied to Your 2018 Estimated Tax

Enter on line 77 the amount, if any, of the overpayment on line 75 you want applied to your 2018 estimated tax. We will apply this amount to your account unless you include a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the statement.

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This election to apply part or all of the amount overpaid to your 2018 estimated tax can't be changed later.

Amount You Owe

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To avoid interest and penalties, pay your taxes in full by April 17, 2018. You don’t have to pay if line 78 is under $1.

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Include any estimated payments from line 79 in the amount you enter on line 78. Don’t include any estimated payments for 2018 in this payment. Instead, make the estimated payment separately.

Bad check or payment.

The penalty for writing a bad check to the IRS is $25 or 2% of the check, whichever is more. However, if the amount of the check is less than $25, the penalty equals the amount of the check. This also applies to other forms of payments if the IRS doesn’t receive the funds. Use Tax Topic 206.

Line 78

Amount You Owe

IRS offers several payment options. You can pay online, by phone, mobile device, cash (maximum $1,000 per day and per transaction), check or money order. Go to IRS.gov/Payments for payment options.

Pay Online

IRS offers an electronic payment option that is right for you. Paying online is convenient and secure and helps make sure we get your payments on time. To pay your taxes online or for more information, go to IRS.gov/Payments. You can pay using any of the following methods.

  • IRS Direct Pay for online transfers directly from your checking or savings account at no cost to you, go to IRS.gov/Payments.

  • Pay by Card. To pay by debit or credit card, go to IRS.gov/Payments. A convenience fee is charged by these service providers.

  • Electronic Fund Withdrawal (EFW) is an integrated e-file /e-pay option offered when filing your federal taxes electronically using tax preparation software, through a tax professional, or the IRS at IRS.gov/Payments.

  • Online Payment Agreement. If you can’t pay in full by the due date of your tax return you can apply for an online monthly installment agreement at IRS.gov/Payments. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. A user fee charge is charged.

  • IRS2Go is the mobile application of the IRS; you can access Direct Pay or Pay By Card by downloading the application.

 

Pay by Phone

Paying by phone is another safe and secure method of paying electronically. Use one of the following methods (1) call one of the debit or credit card service providers or (2) use the Electronic Federal Tax Payment System (EFTPS).

Debit or credit card.

Call one of our service providers. Each charges a fee that varies by provider, card type, and payment amount.

 

WorldPay US, Inc.
1-844-729-8298 (1-844-PAY-TAX-8TM)
www.payUSAtax.com

 

Official Payments
1-888-UPAY-TAXTM (1-888-872-9829)
www.officialpayments.com

 

Link2Gov Corporation
1-888-PAY-1040TM (1-888-729-1040)
www.PAY1040.com

 

EFTPS.

To use EFTPS, you must be enrolled either online or have an enrollment form mailed to you. To make a payment using EFTPS, call 1-800-555-4477 (English) or 1-800-244-4829 (Español). People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-733-4829. For more information about EFTPS, go to IRS.gov/Payments or www.EFTPS.gov.

Pay by Mobile Device

To pay through your mobile device, download the IRS2Go app.

Pay by Cash

Cash is an in-person payment option for individuals provided through retail partners with a maximum of $1,000 per day per transaction. To make a cash payment, you must first be registered online at www.officialpayments.com/fed, our Official Payment provider.

Pay by Check or Money Order

Before submitting a payment through the mail, please consider alternative methods. One of our safe, quick, and easy electronic payment options might be right for you. If you choose to mail a tax payment, make your check or money order payable to "United States Treasury" for the full amount due. Don’t send cash. Don’t attach the payment to your return. Write "2017 Form 1040" and your name, address, daytime phone number, and social security number (SSN) on your payment and attach Form 1040-V. For the most up-to-date information on Form 1040-V, go to IRS.gov/Form1040V. If you are filing a joint return, enter the SSN shown first on your tax return.

To help us process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Don’t use dashes or lines (for example, don’t enter "$ XXX–" or "$ XXX xx/ 100 ").

Mail your 2017 tax return, payment, and Form 1040-V to the address shown on the form that applies to you.

No checks of $100 million or more accepted.

The IRS can’t accept a single check (including a cashier’s check) for amounts of $100,000,000 ($100 million) or more. If you are sending $100 million or more by check, you’ll need to spread the payment over 2 or more checks with each check made out for an amount less than $100 million. This limit doesn’t apply to other methods of payment (such as electronic payments). Please consider a method of payment other than check if the amount of the payment is over $100 million.

What If You Can't Pay?

If you can't pay the full amount shown on line 78 when you file, you can ask for:

  • An installment agreement, or

  • An extension of time to pay.

 

Installment agreement.

Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. However, even if an installment agreement is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by April 17, 2018. You also must pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.

To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to IRS.gov and click on Apply for an Online Payment Plan.

Extension of time to pay.

If paying the tax when it is due would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127 by April 17, 2018. An extension generally won't be granted for more than 6 months. You will be charged interest on the tax not paid by April 15, 2018. You must pay the tax before the extension runs out. Penalties and interest will be imposed until taxes are paid in full. For the most up-to-date information on Form 1127, go to IRS.gov/Form1127.

Line 79

Estimated Tax Penalty

You may owe this penalty if:

  • Line 78 is at least $1,000 and it is more than 10% of the tax shown on your return, or

  • You didn't pay enough estimated tax by any of the due dates. This is true even if you are due a refund.

 

For most people, the "tax shown on your return" is the amount on your 2017 Form 1040, line 63, minus the total of any amounts shown on lines 61, 66a, 67, 68, 69, and 72 and Forms 8828, 4137, 5329 (Parts III through IX only), 8885, and 8919. Also subtract from line 63 any:

  • Tax on an excess parachute payment,

  • Excise tax on insider stock compensation of an expatriated corporation,

  • Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance, and

  • Look-back interest due under section 167(g) or 460(b).

When figuring the amount on line 63, include household employment taxes only if line 64 is more than zero or you would owe the penalty even if you didn't include those taxes.

Exception.

You won't owe the penalty if your 2016 tax return was for a tax year of 12 full months and either of the following applies.

  1. You had no tax shown on your 2016 return and you were a U.S. citizen or resident for all of 2016.

  2. The total of lines 64, 65, and 71 on your 2017 return is at least 100% of the tax shown on your 2016 return (110% of that amount if you aren't a farmer or fisherman, and your adjusted gross income (AGI) shown on your 2016 return was more than $150,000 (more than $75,000 if married filing separately for 2017)). Your estimated tax payments for 2017 must have been made on time and for the required amount.

 

For most people, the "tax shown on your 2016 return" is the amount on your 2016 Form 1040, line 63, minus the total of any amounts shown on lines 61, 66a, 67, 68, 69, and 72 and Forms 8828, 4137, 5329 (Parts III through IX only), 8885, and 8919. Also subtract from line 63 any:

  • Tax on an excess parachute payment,

  • Excise tax on insider stock compensation of an expatriated corporation,

  • Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance, and

  • Look-back interest due under section 167(g) or 460(b).

When figuring the amount on line 63, include household employment taxes only if line 64 is more than zero or you would have owed the estimated tax penalty for 2016 even if you didn't include those taxes.

Figuring the Penalty

If the Exception just described doesn't apply and you choose to figure the penalty yourself, use Form 2210 (or 2210-F for farmers and fishermen).

Enter any penalty on line 79. Add the penalty to any tax due and enter the total on line 78.

However, if you have an overpayment on line 75, subtract the penalty from the amount you would otherwise enter on line 76a or line 77. Lines 76a, 77, and 79 must equal line 75.

If the penalty is more than the overpayment on line 75, enter -0- on lines 76a and 77. Then subtract line 75 from line 79 and enter the result on line 78.

Don’t file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.

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Because Form 2210 is complicated, you can leave line 79 blank and the IRS will figure the penalty and send you a bill. We won't charge you interest on the penalty if you pay by the date specified on the bill. If your income varied during the year, the annualized income installment method may reduce the amount of your penalty. But you must file Form 2210 because the IRS can't figure your penalty under this method. See the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.

Third Party Designee

If you want to allow your preparer, a friend, a family member, or any other person you choose to discuss your 2017 tax return with the IRS, check the "Yes" box in the "Third Party Designee" area of your return. Also, enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN).

If you check the "Yes" box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You also are authorizing the designee to:

  • Give the IRS any information that is missing from your return,

  • Call the IRS for information about the processing of your return or the status of your refund or payment(s),

  • Receive copies of notices or transcripts related to your return, upon request, and

  • Respond to certain IRS notices about math errors, offsets, and return preparation.

 

You aren't authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee's authorization, see Pub. 947.

The authorization will automatically end no later than the due date (not counting extensions) for filing your 2018 tax return. This is April 15, 2019, for most people.

Sign Your Return

Form 1040 isn't considered a valid return unless you sign it. If you are filing a joint return, your spouse also must sign. If your spouse can't sign the return, see Pub. 501. Be sure to date your return and enter your occupation(s). If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848. If you are filing a joint return as a surviving spouse, see Death of a Taxpayer, later.

Court-Appointed Conservator, Guardian, or Other Fiduciary

If you are a court-appointed conservator, guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040, sign your name for the individual and file Form 56.

Child's Return

If your child can't sign his or her return, either parent can sign the child's name in the space provided. Then, enter "By (your signature), parent for minor child."

Daytime Phone Number

Providing your daytime phone number may help speed the processing of your return. We may have questions about items on your return, such as the earned income credit or the credit for child and dependent care expenses. If you answer our questions over the phone, we may be able to continue processing your return without mailing you a letter. If you are filing a joint return, you can enter either your or your spouse's daytime phone number.

Electronic Return Signatures

To file your return electronically, you must sign the return electronically using a personal identification number (PIN). If you are filing online using software, you must use a Self-Select PIN. If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN.

Self-Select PIN.

The Self-Select PIN method allows you to create your own PIN. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures.

A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2.

To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2016 federal income tax return, if applicable. Don’t use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. AGI is the amount shown on your 2016 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If you don’t have your 2016 income tax return, call the IRS at 1-800-908-9946 to get a free transcript of your return or visit IRS.gov/Transcript. (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. The prior year PIN is the five-digit PIN you used to electronically sign your 2016 return.) You also will be prompted to enter your date of birth (DOB).

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You can't use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2017.

Practitioner PIN.

The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. The practitioner can provide you with details.

Form 8453.

You must send in a paper Form 8453 if you have to attach certain forms or other documents that can't be electronically filed. See Form 8453.

Identity Protection PIN

For 2017, if you received an Identity Protection Personal Identification Number (IP PIN) from the IRS, enter it in the IP PIN spaces provided below your daytime phone number. You must correctly enter all six numbers of your IP PIN. If you didn't receive an IP PIN, leave these spaces blank.

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New IP PINs are issued every year. Enter the latest IP PIN you received. IP PINs for 2017 tax returns generally were sent in December 2017.

If you are filing a joint return and both taxpayers receive an IP PIN, only the taxpayer whose social security number (SSN) appears first on the tax return should enter his or her IP PIN. However, if you are filing electronically, both taxpayers must enter their IP PINs.

If you need more information, go to IRS.gov/CP01A. If you received an IP PIN but misplaced it, call 1-800-908-4490.

Paid Preparer Must Sign Your Return

Generally, anyone you pay to prepare your return must sign it and include their Preparer Tax Identification Number (PTIN) in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but doesn't charge you shouldn’t sign your return.

Assemble Your Return

Assemble any schedules and forms behind Form 1040 in order of the "Attachment Sequence No." shown in the upper right corner of the schedule or form. If you have supporting statements, arrange them in the same order as the schedules or forms they support and attach them last. Don’t attach correspondence or other items unless required to do so. Attach Forms W-2 and 2439 to the front of Form 1040. If you received a Form W-2c (a corrected Form W-2), attach your original Forms W-2 and any Forms W-2c. Attach Forms W-2G and 1099-R to the front of Form 1040 if tax was withheld.

1040 - Main Contents

Tax Table

2017
Tax Table
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See the instructions for line 44 to see if you must use the Tax Table below to figure your tax.
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Tax Table Example

Please click here for the text description of the image.

Example. Mr. and Mrs. Brown are filing a joint return. Their taxable income on Form 1040, line 43, is $25,300. First, they find the $25,300-25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,866. This is the tax amount they should enter on Form 1040, line 44.
If line 43
(taxable
income) is—
And you are—
At
least
But
less
than
Single Married filing jointly *

* This column must also be used by a qualifying widow(er).

Married filing sepa- rately Head of a house- hold
    Your tax is—
0 5 0 0 0 0
5 15 1 1 1 1
15 25 2 2 2 2
25 50 4 4 4 4
50 75 6 6 6 6
75 100 9 9 9 9
100 125 11 11 11 11
125 150 14 14 14 14
150 175 16 16 16 16
175 200 19 19 19 19
200 225 21 21 21 21
225 250 24 24 24 24
250 275 26 26 26 26
275 300 29 29 29 29
300 325 31 31 31 31
325 350 34 34 34 34
350 375 36 36 36 36
375 400 39 39 39 39
400 425 41 41 41 41
425 450 44 44 44 44
450 475 46 46 46 46
475 500 49 49 49 49
500 525 51 51 51 51
525 550 54 54 54 54
550 575 56 56 56 56
575 600 59 59 59 59
600 625 61 61 61 61
625 650 64 64 64 64
650 675 66 66 66 66
675 700 69 69 69 69
700 725 71 71 71 71
725 750 74 74 74 74
750 775 76 76 76 76
775 800 79 79 79 79
800 825 81 81 81 81
825 850 84 84 84 84
850 875 86 86 86 86
875 900 89 89 89 89
900 925 91 91 91 91
925 950 94 94 94 94
950 975 96 96 96 96
975 1,000 99 99 99 99
1,000
1,000 1,025 101 101 101 101
1,025 1,050 104 104 104 104
1,050 1,075 106 106 106 106
1,075 1,100 109 109 109 109
1,100 1,125 111 111 111 111
1,125 1,150 114 114 114 114
1,150 1,175 116 116 116 116
1,175 1,200 119 119 119 119
1,200 1,225 121 121 121 121
1,225 1,250 124 124 124 124
1,250 1,275 126 126 126 126
1,275 1,300 129 129 129 129
1,300 1,325 131 131 131 131
1,325 1,350 134 134 134 134
1,350 1,375 136 136 136 136
1,375 1,400 139 139 139 139
1,400 1,425 141 141 141 141
1,425 1,450 144 144 144 144
1,450 1,475 146 146 146 146
1,475 1,500 149 149 149 149
1,500 1,525 151 151 151 151
1,525 1,550 154 154 154 154
1,550 1,575 156 156 156 156
1,575 1,600 159 159 159 159
1,600 1,625 161 161 161 161
1,625 1,650 164 164 164 164
1,650 1,675 166 166 166 166
1,675 1,700 169 169 169 169
1,700 1,725 171 171 171 171
1,725 1,750 174 174 174 174
1,750 1,775 176 176 176 176
1,775 1,800 179 179 179 179
1,800 1,825 181 181 181 181
1,825 1,850 184 184 184 184
1,850 1,875 186 186 186 186
1,875 1,900 189 189 189 189
1,900 1,925 191 191 191 191
1,925 1,950 194 194 194 194
1,950 1,975 196 196 196 196
1,975 2,000 199 199 199 199
2,000
2,000 2,025 201 201 201 201
2,025 2,050 204 204 204 204
2,050 2,075 206 206 206 206
2,075 2,100 209 209 209 209
2,100 2,125 211 211 211 211
2,125 2,150 214 214 214 214
2,150 2,175 216 216 216 216
2,175 2,200 219 219 219 219
2,200 2,225 221 221 221 221
2,225 2,250 224 224 224 224
2,250 2,275 226 226 226 226
2,275 2,300 229 229 229 229
2,300 2,325 231 231 231 231
2,325 2,350 234 234 234 234
2,350 2,375 236 236 236 236
2,375 2,400 239 239 239 239
2,400 2,425 241 241 241 241
2,425 2,450 244 244 244 244
2,450 2,475 246 246 246 246
2,475 2,500 249 249 249 249
2,500 2,525 251 251 251 251
2,525 2,550 254 254 254 254
2,550 2,575 256 256 256 256
2,575 2,600 259 259 259 259
2,600 2,625 261 261 261 261
2,625 2,650 264 264 264 264
2,650 2,675 266 266 266 266
2,675 2,700 269 269 269 269
2,700 2,725 271 271 271 271
2,725 2,750 274 274 274 274
2,750 2,775 276 276 276 276
2,775 2,800 279 279 279 279
2,800 2,825 281 281 281 281
2,825 2,850 284 284 284 284
2,850 2,875 286 286 286 286
2,875 2,900 289 289 289 289
2,900 2,925 291 291 291 291
2,925 2,950 294 294 294 294
2,950 2,975 296 296 296 296
2,975 3,000 299 299 299 299
3,000
3,000 3,050 303 303 303 303
3,050 3,100 308 308 308 308
3,100 3,150 313 313 313 313
3,150 3,200 318 318 318 318
3,200 3,250 323 323 323 323
3,250 3,300 328 328 328 328
3,300 3,350 333 333 333 333
3,350 3,400 338 338 338 338
3,400 3,450 343 343 343 343
3,450 3,500 348 348 348 348
3,500 3,550 353 353 353 353
3,550 3,600 358 358 358 358
3,600 3,650 363 363 363 363
3,650 3,700 368 368 368 368
3,700 3,750 373 373 373 373
3,750 3,800 378 378 378 378
3,800 3,850 383 383 383 383
3,850 3,900 388 388 388 388
3,900 3,950 393 393 393 393
3,950 4,000 398 398 398 398
4,000
4,000 4,050 403 403 403 403
4,050 4,100 408 408 408 408
4,100 4,150 413 413 413 413
4,150 4,200 418 418 418 418
4,200 4,250 423 423 423 423
4,250 4,300 428 428 428 428
4,300 4,350 433 433 433 433
4,350 4,400 438 438 438 438
4,400 4,450 443 443 443 443
4,450 4,500 448 448 448 448
4,500 4,550 453 453 453 453
4,550 4,600 458 458 458 458
4,600 4,650 463 463 463 463
4,650 4,700 468 468 468 468
4,700 4,750 473 473 473 473
4,750 4,800 478 478 478 478
4,800 4,850 483 483 483 483
4,850 4,900 488 488 488 488
4,900 4,950 493 493 493 493
4,950 5,000 498 498 498 498
5,000
5,000 5,050 503 503 503 503
5,050 5,100 508 508 508 508
5,100 5,150 513 513 513 513
5,150 5,200 518 518 518 518
5,200 5,250 523 523 523 523
5,250 5,300 528 528 528 528
5,300 5,350 533 533 533 533
5,350 5,400 538 538 538 538
5,400 5,450 543 543 543 543
5,450 5,500 548 548 548 548
5,500 5,550 553 553 553 553
5,550 5,600 558 558 558 558
5,600 5,650 563 563 563 563
5,650 5,700 568 568 568 568
5,700 5,750 573 573 573 573
5,750 5,800 578 578 578 578
5,800 5,850 583 583 583 583
5,850 5,900 588 588 588 588
5,900 5,950 593 593 593 593
5,950 6,000 598 598 598 598
6,000
6,000 6,050 603 603 603 603
6,050 6,100 608 608 608 608
6,100 6,150 613 613 613 613
6,150 6,200 618 618 618 618
6,200 6,250 623 623 623 623
6,250 6,300 628 628 628 628
6,300 6,350 633 633 633 633
6,350 6,400 638 638 638 638
6,400 6,450 643 643 643 643
6,450 6,500 648 648 648 648
6,500 6,550 653 653 653 653
6,550 6,600 658 658 658 658
6,600 6,650 663 663 663 663
6,650 6,700 668 668 668 668
6,700 6,750 673 673 673 673
6,750 6,800 678 678 678 678
6,800 6,850 683 683 683 683
6,850 6,900 688 688 688 688
6,900 6,950 693 693 693 693
6,950 7,000 698 698 698 698
7,000
7,000 7,050 703 703 703 703
7,050 7,100 708 708 708 708
7,100 7,150 713 713 713 713
7,150 7,200 718 718 718 718
7,200 7,250 723 723 723 723
7,250 7,300 728 728 728 728
7,300 7,350 733 733 733 733
7,350 7,400 738 738 738 738
7,400 7,450 743 743 743 743
7,450 7,500 748 748 748 748
7,500 7,550 753 753 753 753
7,550 7,600 758 758 758 758
7,600 7,650 763 763 763 763
7,650 7,700 768 768 768 768
7,700 7,750 773 773 773 773
7,750 7,800 778 778 778 778
7,800 7,850 783 783 783 783
7,850 7,900 788 788 788 788
7,900 7,950 793 793 793 793
7,950 8,000 798 798 798 798
8,000
8,000 8,050 803 803 803 803
8,050 8,100 808 808 808 808
8,100 8,150 813 813 813 813
8,150 8,200 818 818 818 818
8,200 8,250 823 823 823 823
8,250 8,300 828 828 828 828
8,300 8,350 833 833 833 833
8,350 8,400 838 838 838 838
8,400 8,450 843 843 843 843
8,450 8,500 848 848 848 848
8,500 8,550 853 853 853 853
8,550 8,600 858 858 858 858
8,600 8,650 863 863 863 863
8,650 8,700 868 868 868 868
8,700 8,750 873 873 873 873
8,750 8,800 878 878 878 878
8,800 8,850 883 883 883 883
8,850 8,900 888 888 888 888
8,900 8,950 893 893 893 893
8,950 9,000 898 898 898 898
9,000
9,000 9,050 903 903 903 903
9,050 9,100 908 908 908 908
9,100 9,150 913 913 913 913
9,150 9,200 918 918 918 918
9,200 9,250 923 923 923 923
9,250 9,300 928 928 928 928
9,300 9,350 933 933 933 933
9,350 9,400 940 938 940 938
9,400 9,450 948 943 948 943
9,450 9,500 955 948 955 948
9,500 9,550 963 953 963 953
9,550 9,600 970 958 970 958
9,600 9,650 978 963 978 963
9,650 9,700 985 968 985 968
9,700 9,750 993 973 993 973
9,750 9,800 1,000 978 1,000 978
9,800 9,850 1,008 983 1,008 983
9,850 9,900 1,015 988 1,015 988
9,900 9,950 1,023 993 1,023 993
9,950 10,000 1,030 998 1,030 998
10,000
10,000 10,050 1,038 1,003 1,038 1,003
10,050 10,100 1,045 1,008 1,045 1,008
10,100 10,150 1,053 1,013 1,053 1,013
10,150 10,200 1,060 1,018 1,060 1,018
10,200 10,250 1,068 1,023 1,068 1,023
10,250 10,300 1,075 1,028 1,075 1,028
10,300 10,350 1,083 1,033 1,083 1,033
10,350 10,400 1,090 1,038 1,090 1,038
10,400 10,450 1,098 1,043 1,098 1,043
10,450 10,500 1,105 1,048 1,105 1,048
10,500 10,550 1,113 1,053 1,113 1,053
10,550 10,600 1,120 1,058 1,120 1,058
10,600 10,650 1,128 1,063 1,128 1,063
10,650 10,700 1,135 1,068 1,135 1,068
10,700 10,750 1,143 1,073 1,143 1,073
10,750 10,800 1,150 1,078 1,150 1,078
10,800 10,850 1,158 1,083 1,158 1,083
10,850 10,900 1,165 1,088 1,165 1,088
10,900 10,950 1,173 1,093 1,173 1,093
10,950 11,000 1,180 1,098 1,180 1,098
11,000
11,000 11,050 1,188 1,103 1,188 1,103
11,050 11,100 1,195 1,108 1,195 1,108
11,100 11,150 1,203 1,113 1,203 1,113
11,150 11,200 1,210 1,118 1,210 1,118
11,200 11,250 1,218 1,123 1,218 1,123
11,250 11,300 1,225 1,128 1,225 1,128
11,300 11,350 1,233 1,133 1,233 1,133
11,350 11,400 1,240 1,138 1,240 1,138
11,400 11,450 1,248 1,143 1,248 1,143
11,450 11,500 1,255 1,148 1,255 1,148
11,500 11,550 1,263 1,153 1,263 1,153
11,550 11,600 1,270 1,158 1,270 1,158
11,600 11,650 1,278 1,163 1,278 1,163
11,650 11,700 1,285 1,168 1,285 1,168
11,700 11,750 1,293 1,173 1,293 1,173
11,750 11,800 1,300 1,178 1,300 1,178
11,800 11,850 1,308 1,183 1,308 1,183
11,850 11,900 1,315 1,188 1,315 1,188
11,900 11,950 1,323 1,193 1,323 1,193
11,950 12,000 1,330 1,198 1,330 1,198
12,000
12,000 12,050 1,338 1,203 1,338 1,203
12,050 12,100 1,345 1,208 1,345 1,208
12,100 12,150 1,353 1,213 1,353 1,213
12,150 12,200 1,360 1,218 1,360 1,218
12,200 12,250 1,368 1,223 1,368 1,223
12,250 12,300 1,375 1,228 1,375 1,228
12,300 12,350 1,383 1,233 1,383 1,233
12,350 12,400 1,390 1,238 1,390 1,238
12,400 12,450 1,398 1,243 1,398 1,243
12,450 12,500 1,405 1,248 1,405 1,248
12,500 12,550 1,413 1,253 1,413 1,253
12,550 12,600 1,420 1,258 1,420 1,258
12,600 12,650 1,428 1,263 1,428 1,263
12,650 12,700 1,435 1,268 1,435 1,268
12,700 12,750 1,443 1,273 1,443 1,273
12,750 12,800 1,450 1,278 1,450 1,278
12,800 12,850 1,458 1,283 1,458 1,283
12,850 12,900 1,465 1,288 1,465 1,288
12,900 12,950 1,473 1,293 1,473 1,293
12,950 13,000 1,480 1,298 1,480 1,298
13,000
13,000 13,050 1,488 1,303 1,488 1,303
13,050 13,100 1,495 1,308 1,495 1,308
13,100 13,150 1,503 1,313 1,503 1,313
13,150 13,200 1,510 1,318 1,510 1,318
13,200 13,250 1,518 1,323 1,518 1,323
13,250 13,300 1,525 1,328 1,525 1,328
13,300 13,350 1,533 1,333 1,533 1,333
13,350 13,400 1,540 1,338 1,540 1,339
13,400 13,450 1,548 1,343 1,548 1,346
13,450 13,500 1,555 1,348 1,555 1,354
13,500 13,550 1,563 1,353 1,563 1,361
13,550 13,600 1,570 1,358 1,570 1,369
13,600 13,650 1,578 1,363 1,578 1,376
13,650 13,700 1,585 1,368 1,585 1,384
13,700 13,750 1,593 1,373 1,593 1,391
13,750 13,800 1,600 1,378 1,600 1,399
13,800 13,850 1,608 1,383 1,608 1,406
13,850 13,900 1,615 1,388 1,615 1,414
13,900 13,950 1,623 1,393 1,623 1,421
13,950 14,000 1,630 1,398 1,630 1,429
14,000
14,000 14,050 1,638 1,403 1,638 1,436
14,050 14,100 1,645 1,408 1,645 1,444
14,100 14,150 1,653 1,413 1,653 1,451
14,150 14,200 1,660 1,418 1,660 1,459
14,200 14,250 1,668 1,423 1,668 1,466
14,250 14,300 1,675 1,428 1,675 1,474
14,300 14,350 1,683 1,433 1,683 1,481
14,350 14,400 1,690 1,438 1,690 1,489
14,400 14,450 1,698 1,443 1,698 1,496
14,450 14,500 1,705 1,448 1,705 1,504
14,500 14,550 1,713 1,453 1,713 1,511
14,550 14,600 1,720 1,458 1,720 1,519
14,600 14,650 1,728 1,463 1,728 1,526
14,650 14,700 1,735 1,468 1,735 1,534
14,700 14,750 1,743 1,473 1,743 1,541
14,750 14,800 1,750 1,478 1,750 1,549
14,800 14,850 1,758 1,483 1,758 1,556
14,850 14,900 1,765 1,488 1,765 1,564
14,900 14,950 1,773 1,493 1,773 1,571
14,950 15,000 1,780 1,498 1,780 1,579
15,000
15,000 15,050 1,788 1,503 1,788 1,586
15,050 15,100 1,795 1,508 1,795 1,594
15,100 15,150 1,803 1,513 1,803 1,601
15,150 15,200 1,810 1,518 1,810 1,609
15,200 15,250 1,818 1,523 1,818 1,616
15,250 15,300 1,825 1,528 1,825 1,624
15,300 15,350 1,833 1,533 1,833 1,631
15,350 15,400 1,840 1,538 1,840 1,639
15,400 15,450 1,848 1,543 1,848 1,646
15,450 15,500 1,855 1,548 1,855 1,654
15,500 15,550 1,863 1,553 1,863 1,661
15,550 15,600 1,870 1,558 1,870 1,669
15,600 15,650 1,878 1,563 1,878 1,676
15,650 15,700 1,885 1,568 1,885 1,684
15,700 15,750 1,893 1,573 1,893 1,691
15,750 15,800 1,900 1,578 1,900 1,699
15,800 15,850 1,908 1,583 1,908 1,706
15,850 15,900 1,915 1,588 1,915 1,714
15,900 15,950 1,923 1,593 1,923 1,721
15,950 16,000 1,930 1,598 1,930 1,729
16,000
16,000 16,050 1,938 1,603 1,938 1,736
16,050 16,100 1,945 1,608 1,945 1,744
16,100 16,150 1,953 1,613 1,953 1,751
16,150 16,200 1,960 1,618 1,960 1,759
16,200 16,250 1,968 1,623 1,968 1,766
16,250 16,300 1,975 1,628 1,975 1,774
16,300 16,350 1,983 1,633 1,983 1,781
16,350 16,400 1,990 1,638 1,990 1,789
16,400 16,450 1,998 1,643 1,998 1,796
16,450 16,500 2,005 1,648 2,005 1,804
16,500 16,550 2,013 1,653 2,013 1,811
16,550 16,600 2,020 1,658 2,020 1,819
16,600 16,650 2,028 1,663 2,028 1,826
16,650 16,700 2,035 1,668 2,035 1,834
16,700 16,750 2,043 1,673 2,043 1,841
16,750 16,800 2,050 1,678 2,050 1,849
16,800 16,850 2,058 1,683 2,058 1,856
16,850 16,900 2,065 1,688 2,065 1,864
16,900 16,950 2,073 1,693 2,073 1,871
16,950 17,000 2,080 1,698 2,080 1,879
17,000
17,000 17,050 2,088 1,703 2,088 1,886
17,050 17,100 2,095 1,708 2,095 1,894
17,100 17,150 2,103 1,713 2,103 1,901
17,150 17,200 2,110 1,718 2,110 1,909
17,200 17,250 2,118 1,723 2,118 1,916
17,250 17,300 2,125 1,728 2,125 1,924
17,300 17,350 2,133 1,733 2,133 1,931
17,350 17,400 2,140 1,738 2,140 1,939
17,400 17,450 2,148 1,743 2,148 1,946
17,450 17,500 2,155 1,748 2,155 1,954
17,500 17,550 2,163 1,753 2,163 1,961
17,550 17,600 2,170 1,758 2,170 1,969
17,600 17,650 2,178 1,763 2,178 1,976
17,650 17,700 2,185 1,768 2,185 1,984
17,700 17,750 2,193 1,773 2,193 1,991
17,750 17,800 2,200 1,778 2,200 1,999
17,800 17,850 2,208 1,783 2,208 2,006
17,850 17,900 2,215 1,788 2,215 2,014
17,900 17,950 2,223 1,793 2,223 2,021
17,950 18,000 2,230 1,798 2,230 2,029
18,000
18,000 18,050 2,238 1,803 2,238 2,036
18,050 18,100 2,245 1,808 2,245 2,044
18,100 18,150 2,253 1,813 2,253 2,051
18,150 18,200 2,260 1,818 2,260 2,059
18,200 18,250 2,268 1,823 2,268 2,066
18,250 18,300 2,275 1,828 2,275 2,074
18,300 18,350 2,283 1,833 2,283 2,081
18,350 18,400 2,290 1,838 2,290 2,089
18,400 18,450 2,298 1,843 2,298 2,096
18,450 18,500 2,305 1,848 2,305 2,104
18,500 18,550 2,313 1,853 2,313 2,111
18,550 18,600 2,320 1,858 2,320 2,119
18,600 18,650 2,328 1,863 2,328 2,126
18,650 18,700 2,335 1,869 2,335 2,134
18,700 18,750 2,343 1,876 2,343 2,141
18,750 18,800 2,350 1,884 2,350 2,149
18,800 18,850 2,358 1,891 2,358 2,156
18,850 18,900 2,365 1,899 2,365 2,164
18,900 18,950 2,373 1,906 2,373 2,171
18,950 19,000 2,380 1,914 2,380 2,179
19,000
19,000 19,050 2,388 1,921 2,388 2,186
19,050 19,100 2,395 1,929 2,395 2,194
19,100 19,150 2,403 1,936 2,403 2,201
19,150 19,200 2,410 1,944 2,410 2,209
19,200 19,250 2,418 1,951 2,418 2,216
19,250 19,300 2,425 1,959 2,425 2,224
19,300 19,350 2,433 1,966 2,433 2,231
19,350 19,400 2,440 1,974 2,440 2,239
19,400 19,450 2,448 1,981 2,448 2,246
19,450 19,500 2,455 1,989 2,455 2,254
19,500 19,550 2,463 1,996 2,463 2,261
19,550 19,600 2,470 2,004 2,470 2,269
19,600 19,650 2,478 2,011 2,478 2,276
19,650 19,700 2,485 2,019 2,485 2,284
19,700 19,750 2,493 2,026 2,493 2,291
19,750 19,800 2,500 2,034 2,500 2,299
19,800 19,850 2,508 2,041 2,508 2,306
19,850 19,900 2,515 2,049 2,515 2,314
19,900 19,950 2,523 2,056 2,523 2,321
19,950 20,000 2,530 2,064 2,530 2,329
20,000
20,000 20,050 2,538 2,071 2,538 2,336
20,050 20,100 2,545 2,079 2,545 2,344
20,100 20,150 2,553 2,086 2,553 2,351
20,150 20,200 2,560 2,094 2,560 2,359
20,200 20,250 2,568 2,101 2,568 2,366
20,250 20,300 2,575 2,109 2,575 2,374
20,300 20,350 2,583 2,116 2,583 2,381
20,350 20,400 2,590 2,124 2,590 2,389
20,400 20,450 2,598 2,131 2,598 2,396
20,450 20,500 2,605 2,139 2,605 2,404
20,500 20,550 2,613 2,146 2,613 2,411
20,550 20,600 2,620 2,154 2,620 2,419
20,600 20,650 2,628 2,161 2,628 2,426
20,650 20,700 2,635 2,169 2,635 2,434
20,700 20,750 2,643 2,176 2,643 2,441
20,750 20,800 2,650 2,184 2,650 2,449
20,800 20,850 2,658 2,191 2,658 2,456
20,850 20,900 2,665 2,199 2,665 2,464
20,900 20,950 2,673 2,206 2,673 2,471
20,950 21,000 2,680 2,214 2,680 2,479
21,000
21,000 21,050 2,688 2,221 2,688 2,486
21,050 21,100 2,695 2,229 2,695 2,494
21,100 21,150 2,703 2,236 2,703 2,501
21,150 21,200 2,710 2,244 2,710 2,509
21,200 21,250 2,718 2,251 2,718 2,516
21,250 21,300 2,725 2,259 2,725 2,524
21,300 21,350 2,733 2,266 2,733 2,531
21,350 21,400 2,740 2,274 2,740 2,539
21,400 21,450 2,748 2,281 2,748 2,546
21,450 21,500 2,755 2,289 2,755 2,554
21,500 21,550 2,763 2,296 2,763 2,561
21,550 21,600 2,770 2,304 2,770 2,569
21,600 21,650 2,778 2,311 2,778 2,576
21,650 21,700 2,785 2,319 2,785 2,584
21,700 21,750 2,793 2,326 2,793 2,591
21,750 21,800 2,800 2,334 2,800 2,599
21,800 21,850 2,808 2,341 2,808 2,606
21,850 21,900 2,815 2,349 2,815 2,614
21,900 21,950 2,823 2,356 2,823 2,621
21,950 22,000 2,830 2,364 2,830 2,629
22,000
22,000 22,050 2,838 2,371 2,838 2,636
22,050 22,100 2,845 2,379 2,845 2,644
22,100 22,150 2,853 2,386 2,853 2,651
22,150 22,200 2,860 2,394 2,860 2,659
22,200 22,250 2,868 2,401 2,868 2,666
22,250 22,300 2,875 2,409 2,875 2,674
22,300 22,350 2,883 2,416 2,883 2,681
22,350 22,400 2,890 2,424 2,890 2,689
22,400 22,450 2,898 2,431 2,898 2,696
22,450 22,500 2,905 2,439 2,905 2,704
22,500 22,550 2,913 2,446 2,913 2,711
22,550 22,600 2,920 2,454 2,920 2,719
22,600 22,650 2,928 2,461 2,928 2,726
22,650 22,700 2,935 2,469 2,935 2,734
22,700 22,750 2,943 2,476 2,943 2,741
22,750 22,800 2,950 2,484 2,950 2,749
22,800 22,850 2,958 2,491 2,958 2,756
22,850 22,900 2,965 2,499 2,965 2,764
22,900 22,950 2,973 2,506 2,973 2,771
22,950 23,000 2,980 2,514 2,980 2,779
23,000
23,000 23,050 2,988 2,521 2,988 2,786
23,050 23,100 2,995 2,529 2,995 2,794
23,100 23,150 3,003 2,536 3,003 2,801
23,150 23,200 3,010 2,544 3,010 2,809
23,200 23,250 3,018 2,551 3,018 2,816
23,250 23,300 3,025 2,559 3,025 2,824
23,300 23,350 3,033 2,566 3,033 2,831
23,350 23,400 3,040 2,574 3,040 2,839
23,400 23,450 3,048 2,581 3,048 2,846
23,450 23,500 3,055 2,589 3,055 2,854
23,500 23,550 3,063 2,596 3,063 2,861
23,550 23,600 3,070 2,604 3,070 2,869
23,600 23,650 3,078 2,611 3,078 2,876
23,650 23,700 3,085 2,619 3,085 2,884
23,700 23,750 3,093 2,626 3,093 2,891
23,750 23,800 3,100 2,634 3,100 2,899
23,800 23,850 3,108 2,641 3,108 2,906
23,850 23,900 3,115 2,649 3,115 2,914
23,900 23,950 3,123 2,656 3,123 2,921
23,950 24,000 3,130 2,664 3,130 2,929
24,000
24,000 24,050 3,138 2,671 3,138 2,936
24,050 24,100 3,145 2,679 3,145 2,944
24,100 24,150 3,153 2,686 3,153 2,951
24,150 24,200 3,160 2,694 3,160 2,959
24,200 24,250 3,168 2,701 3,168 2,966
24,250 24,300 3,175 2,709 3,175 2,974
24,300 24,350 3,183 2,716 3,183 2,981
24,350 24,400 3,190 2,724 3,190 2,989
24,400 24,450 3,198 2,731 3,198 2,996
24,450 24,500 3,205 2,739 3,205 3,004
24,500 24,550 3,213 2,746 3,213 3,011
24,550 24,600 3,220 2,754 3,220 3,019
24,600 24,650 3,228 2,761 3,228 3,026
24,650 24,700 3,235 2,769 3,235 3,034
24,700 24,750 3,243 2,776 3,243 3,041
24,750 24,800 3,250 2,784 3,250 3,049
24,800 24,850 3,258 2,791 3,258 3,056
24,850 24,900 3,265 2,799 3,265 3,064
24,900 24,950 3,273 2,806 3,273 3,071
24,950 25,000 3,280 2,814 3,280 3,079
25,000
25,000 25,050 3,288 2,821 3,288 3,086
25,050 25,100 3,295 2,829 3,295 3,094
25,100 25,150 3,303 2,836 3,303 3,101
25,150 25,200 3,310 2,844 3,310 3,109
25,200 25,250 3,318 2,851 3,318 3,116
25,250 25,300 3,325 2,859 3,325 3,124
25,300 25,350 3,333 2,866 3,333 3,131
25,350 25,400 3,340 2,874 3,340 3,139
25,400 25,450 3,348 2,881 3,348 3,146
25,450 25,500 3,355 2,889 3,355 3,154
25,500 25,550 3,363 2,896 3,363 3,161
25,550 25,600 3,370 2,904 3,370 3,169
25,600 25,650 3,378 2,911 3,378 3,176
25,650 25,700 3,385 2,919 3,385 3,184
25,700 25,750 3,393 2,926 3,393 3,191
25,750 25,800 3,400 2,934 3,400 3,199
25,800 25,850 3,408 2,941 3,408 3,206
25,850 25,900 3,415 2,949 3,415 3,214
25,900 25,950 3,423 2,956 3,423 3,221
25,950 26,000 3,430 2,964 3,430 3,229
26,000
26,000 26,050 3,438 2,971 3,438 3,236
26,050 26,100 3,445 2,979 3,445 3,244
26,100 26,150 3,453 2,986 3,453 3,251
26,150 26,200 3,460 2,994 3,460 3,259
26,200 26,250 3,468 3,001 3,468 3,266
26,250 26,300 3,475 3,009 3,475 3,274
26,300 26,350 3,483 3,016 3,483 3,281
26,350 26,400 3,490 3,024 3,490 3,289
26,400 26,450 3,498 3,031 3,498 3,296
26,450 26,500 3,505 3,039 3,505 3,304
26,500 26,550 3,513 3,046 3,513 3,311
26,550 26,600 3,520 3,054 3,520 3,319
26,600 26,650 3,528 3,061 3,528 3,326
26,650 26,700 3,535 3,069 3,535 3,334
26,700 26,750 3,543 3,076 3,543 3,341
26,750 26,800 3,550 3,084 3,550 3,349
26,800 26,850 3,558 3,091 3,558 3,356
26,850 26,900 3,565 3,099 3,565 3,364
26,900 26,950 3,573 3,106 3,573 3,371
26,950 27,000 3,580 3,114 3,580 3,379
27,000
27,000 27,050 3,588 3,121 3,588 3,386
27,050 27,100 3,595 3,129 3,595 3,394
27,100 27,150 3,603 3,136 3,603 3,401
27,150 27,200 3,610 3,144 3,610 3,409
27,200 27,250 3,618 3,151 3,618 3,416
27,250 27,300 3,625 3,159 3,625 3,424
27,300 27,350 3,633 3,166 3,633 3,431
27,350 27,400 3,640 3,174 3,640 3,439
27,400 27,450 3,648 3,181 3,648 3,446
27,450 27,500 3,655 3,189 3,655 3,454
27,500 27,550 3,663 3,196 3,663 3,461
27,550 27,600 3,670 3,204 3,670 3,469
27,600 27,650 3,678 3,211 3,678 3,476
27,650 27,700 3,685 3,219 3,685 3,484
27,700 27,750 3,693 3,226 3,693 3,491
27,750 27,800 3,700 3,234 3,700 3,499
27,800 27,850 3,708 3,241 3,708 3,506
27,850 27,900 3,715 3,249 3,715 3,514
27,900 27,950 3,723 3,256 3,723 3,521
27,950 28,000 3,730 3,264 3,730 3,529
28,000
28,000 28,050 3,738 3,271 3,738 3,536
28,050 28,100 3,745 3,279 3,745 3,544
28,100 28,150 3,753 3,286 3,753 3,551
28,150 28,200 3,760 3,294 3,760 3,559
28,200 28,250 3,768 3,301 3,768 3,566
28,250 28,300 3,775 3,309 3,775 3,574
28,300 28,350 3,783 3,316 3,783 3,581
28,350 28,400 3,790 3,324 3,790 3,589
28,400 28,450 3,798 3,331 3,798 3,596
28,450 28,500 3,805 3,339 3,805 3,604
28,500 28,550 3,813 3,346 3,813 3,611
28,550 28,600 3,820 3,354 3,820 3,619
28,600 28,650 3,828 3,361 3,828 3,626
28,650 28,700 3,835 3,369 3,835 3,634
28,700 28,750 3,843 3,376 3,843 3,641
28,750 28,800 3,850 3,384 3,850 3,649
28,800 28,850 3,858 3,391 3,858 3,656
28,850 28,900 3,865 3,399 3,865 3,664
28,900 28,950 3,873 3,406 3,873 3,671
28,950 29,000 3,880 3,414 3,880 3,679
29,000
29,000 29,050 3,888 3,421 3,888 3,686
29,050 29,100 3,895 3,429 3,895 3,694
29,100 29,150 3,903 3,436 3,903 3,701
29,150 29,200 3,910 3,444 3,910 3,709
29,200 29,250 3,918 3,451 3,918 3,716
29,250 29,300 3,925 3,459 3,925 3,724
29,300 29,350 3,933 3,466 3,933 3,731
29,350 29,400 3,940 3,474 3,940 3,739
29,400 29,450 3,948 3,481 3,948 3,746
29,450 29,500 3,955 3,489 3,955 3,754
29,500 29,550 3,963 3,496 3,963 3,761
29,550 29,600 3,970 3,504 3,970 3,769
29,600 29,650 3,978 3,511 3,978 3,776
29,650 29,700 3,985 3,519 3,985 3,784
29,700 29,750 3,993 3,526 3,993 3,791
29,750 29,800 4,000 3,534 4,000 3,799
29,800 29,850 4,008 3,541 4,008 3,806
29,850 29,900 4,015 3,549 4,015 3,814
29,900 29,950 4,023 3,556 4,023 3,821
29,950 30,000 4,030 3,564 4,030 3,829
30,000
30,000 30,050 4,038 3,571 4,038 3,836
30,050 30,100 4,045 3,579 4,045 3,844
30,100 30,150 4,053 3,586 4,053 3,851
30,150 30,200 4,060 3,594 4,060 3,859
30,200 30,250 4,068 3,601 4,068 3,866
30,250 30,300 4,075 3,609 4,075 3,874
30,300 30,350 4,083 3,616 4,083 3,881
30,350 30,400 4,090 3,624 4,090 3,889
30,400 30,450 4,098 3,631 4,098 3,896
30,450 30,500 4,105 3,639 4,105 3,904
30,500 30,550 4,113 3,646 4,113 3,911
30,550 30,600 4,120 3,654 4,120 3,919
30,600 30,650 4,128 3,661 4,128 3,926
30,650 30,700 4,135 3,669 4,135 3,934
30,700 30,750 4,143 3,676 4,143 3,941
30,750 30,800 4,150 3,684 4,150 3,949
30,800 30,850 4,158 3,691 4,158 3,956
30,850 30,900 4,165 3,699 4,165 3,964
30,900 30,950 4,173 3,706 4,173 3,971
30,950 31,000 4,180 3,714 4,180 3,979
31,000
31,000 31,050 4,188 3,721 4,188 3,986
31,050 31,100 4,195 3,729 4,195 3,994
31,100 31,150 4,203 3,736 4,203 4,001
31,150 31,200 4,210 3,744 4,210 4,009
31,200 31,250 4,218 3,751 4,218 4,016
31,250 31,300 4,225 3,759 4,225 4,024
31,300 31,350 4,233 3,766 4,233 4,031
31,350 31,400 4,240 3,774 4,240 4,039
31,400 31,450 4,248 3,781 4,248 4,046
31,450 31,500 4,255 3,789 4,255 4,054
31,500 31,550 4,263 3,796 4,263 4,061
31,550 31,600 4,270 3,804 4,270 4,069
31,600 31,650 4,278 3,811 4,278 4,076
31,650 31,700 4,285 3,819 4,285 4,084
31,700 31,750 4,293 3,826 4,293 4,091
31,750 31,800 4,300 3,834 4,300 4,099
31,800 31,850 4,308 3,841 4,308 4,106
31,850 31,900 4,315 3,849 4,315 4,114
31,900 31,950 4,323 3,856 4,323 4,121
31,950 32,000 4,330 3,864 4,330 4,129
32,000
32,000 32,050 4,338 3,871 4,338 4,136
32,050 32,100 4,345 3,879 4,345 4,144
32,100 32,150 4,353 3,886 4,353 4,151
32,150 32,200 4,360 3,894 4,360 4,159
32,200 32,250 4,368 3,901 4,368 4,166
32,250 32,300 4,375 3,909 4,375 4,174
32,300 32,350 4,383 3,916 4,383 4,181
32,350 32,400 4,390 3,924 4,390 4,189
32,400 32,450 4,398 3,931 4,398 4,196
32,450 32,500 4,405 3,939 4,405 4,204
32,500 32,550 4,413 3,946 4,413 4,211
32,550 32,600 4,420 3,954 4,420 4,219
32,600 32,650 4,428 3,961 4,428 4,226
32,650 32,700 4,435 3,969 4,435 4,234
32,700 32,750 4,443 3,976 4,443 4,241
32,750 32,800 4,450 3,984 4,450 4,249
32,800 32,850 4,458 3,991 4,458 4,256
32,850 32,900 4,465 3,999 4,465 4,264
32,900 32,950 4,473 4,006 4,473 4,271
32,950 33,000 4,480 4,014 4,480 4,279
33,000
33,000 33,050 4,488 4,021 4,488 4,286
33,050 33,100 4,495 4,029 4,495 4,294
33,100 33,150 4,503 4,036 4,503 4,301
33,150 33,200 4,510 4,044 4,510 4,309
33,200 33,250 4,518 4,051 4,518 4,316
33,250 33,300 4,525 4,059 4,525 4,324
33,300 33,350 4,533 4,066 4,533 4,331
33,350 33,400 4,540 4,074 4,540 4,339
33,400 33,450 4,548 4,081 4,548 4,346
33,450 33,500 4,555 4,089 4,555 4,354
33,500 33,550 4,563 4,096 4,563 4,361
33,550 33,600 4,570 4,104 4,570 4,369
33,600 33,650 4,578 4,111 4,578 4,376
33,650 33,700 4,585 4,119 4,585 4,384
33,700 33,750 4,593 4,126 4,593 4,391
33,750 33,800 4,600 4,134 4,600 4,399
33,800 33,850 4,608 4,141 4,608 4,406
33,850 33,900 4,615 4,149 4,615 4,414
33,900 33,950 4,623 4,156 4,623 4,421
33,950 34,000 4,630 4,164 4,630 4,429
34,000
34,000 34,050 4,638 4,171 4,638 4,436
34,050 34,100 4,645 4,179 4,645 4,444
34,100 34,150 4,653 4,186 4,653 4,451
34,150 34,200 4,660 4,194 4,660 4,459
34,200 34,250 4,668 4,201 4,668 4,466
34,250 34,300 4,675 4,209 4,675 4,474
34,300 34,350 4,683 4,216 4,683 4,481
34,350 34,400 4,690 4,224 4,690 4,489
34,400 34,450 4,698 4,231 4,698 4,496
34,450 34,500 4,705 4,239 4,705 4,504
34,500 34,550 4,713 4,246 4,713 4,511
34,550 34,600 4,720 4,254 4,720 4,519
34,600 34,650 4,728 4,261 4,728 4,526
34,650 34,700 4,735 4,269 4,735 4,534
34,700 34,750 4,743 4,276 4,743 4,541
34,750 34,800 4,750 4,284 4,750 4,549
34,800 34,850 4,758 4,291 4,758 4,556
34,850 34,900 4,765 4,299 4,765 4,564
34,900 34,950 4,773 4,306 4,773 4,571
34,950 35,000 4,780 4,314 4,780 4,579
35,000
35,000 35,050 4,788 4,321 4,788 4,586
35,050 35,100 4,795 4,329 4,795 4,594
35,100 35,150 4,803 4,336 4,803 4,601
35,150 35,200 4,810 4,344 4,810 4,609
35,200 35,250 4,818 4,351 4,818 4,616
35,250 35,300 4,825 4,359 4,825 4,624
35,300 35,350 4,833 4,366 4,833 4,631
35,350 35,400 4,840 4,374 4,840 4,639
35,400 35,450 4,848 4,381 4,848 4,646
35,450 35,500 4,855 4,389 4,855 4,654
35,500 35,550 4,863 4,396 4,863 4,661
35,550 35,600 4,870 4,404 4,870 4,669
35,600 35,650 4,878 4,411 4,878 4,676
35,650 35,700 4,885 4,419 4,885 4,684
35,700 35,750 4,893 4,426 4,893 4,691
35,750 35,800 4,900 4,434 4,900 4,699
35,800 35,850 4,908 4,441 4,908 4,706
35,850 35,900 4,915 4,449 4,915 4,714
35,900 35,950 4,923 4,456 4,923 4,721
35,950 36,000 4,930 4,464 4,930 4,729
36,000
36,000 36,050 4,938 4,471 4,938 4,736
36,050 36,100 4,945 4,479 4,945 4,744
36,100 36,150 4,953 4,486 4,953 4,751
36,150 36,200 4,960 4,494 4,960 4,759
36,200 36,250 4,968 4,501 4,968 4,766
36,250 36,300 4,975 4,509 4,975 4,774
36,300 36,350 4,983 4,516 4,983 4,781
36,350 36,400 4,990 4,524 4,990 4,789
36,400 36,450 4,998 4,531 4,998 4,796
36,450 36,500 5,005 4,539 5,005 4,804
36,500 36,550 5,013 4,546 5,013 4,811
36,550 36,600 5,020 4,554 5,020 4,819
36,600 36,650 5,028 4,561 5,028 4,826
36,650 36,700 5,035 4,569 5,035 4,834
36,700 36,750 5,043 4,576 5,043 4,841
36,750 36,800 5,050 4,584 5,050 4,849
36,800 36,850 5,058 4,591 5,058 4,856
36,850 36,900 5,065 4,599 5,065 4,864
36,900 36,950 5,073 4,606 5,073 4,871
36,950 37,000 5,080 4,614 5,080 4,879
37,000
37,000 37,050 5,088 4,621 5,088 4,886
37,050 37,100 5,095 4,629 5,095 4,894
37,100 37,150 5,103 4,636 5,103 4,901
37,150 37,200 5,110 4,644 5,110 4,909
37,200 37,250 5,118 4,651 5,118 4,916
37,250 37,300 5,125 4,659 5,125 4,924
37,300 37,350 5,133 4,666 5,133 4,931
37,350 37,400 5,140 4,674 5,140 4,939
37,400 37,450 5,148 4,681 5,148 4,946
37,450 37,500 5,155 4,689 5,155 4,954
37,500 37,550 5,163 4,696 5,163 4,961
37,550 37,600 5,170 4,704 5,170 4,969
37,600 37,650 5,178 4,711 5,178 4,976
37,650 37,700 5,185 4,719 5,185 4,984
37,700 37,750 5,193 4,726 5,193 4,991
37,750 37,800 5,200 4,734 5,200 4,999
37,800 37,850 5,208 4,741 5,208 5,006
37,850 37,900 5,215 4,749 5,215 5,014
37,900 37,950 5,223 4,756 5,223 5,021
37,950 38,000 5,233 4,764 5,233 5,029
38,000
38,000 38,050 5,245 4,771 5,245 5,036
38,050 38,100 5,258 4,779 5,258 5,044
38,100 38,150 5,270 4,786 5,270 5,051
38,150 38,200 5,283 4,794 5,283 5,059
38,200 38,250 5,295 4,801 5,295 5,066
38,250 38,300 5,308 4,809 5,308 5,074
38,300 38,350 5,320 4,816 5,320 5,081
38,350 38,400 5,333 4,824 5,333 5,089
38,400 38,450 5,345 4,831 5,345 5,096
38,450 38,500 5,358 4,839 5,358 5,104
38,500 38,550 5,370 4,846 5,370 5,111
38,550 38,600 5,383 4,854 5,383 5,119
38,600 38,650 5,395 4,861 5,395 5,126
38,650 38,700 5,408 4,869 5,408 5,134
38,700 38,750 5,420 4,876 5,420 5,141
38,750 38,800 5,433 4,884 5,433 5,149
38,800 38,850 5,445 4,891 5,445 5,156
38,850 38,900 5,458 4,899 5,458 5,164
38,900 38,950 5,470 4,906 5,470 5,171
38,950 39,000 5,483 4,914 5,483 5,179
39,000
39,000 39,050 5,495 4,921 5,495 5,186
39,050 39,100 5,508 4,929 5,508 5,194
39,100 39,150 5,520 4,936 5,520 5,201
39,150 39,200 5,533 4,944 5,533 5,209
39,200 39,250 5,545 4,951 5,545 5,216
39,250 39,300 5,558 4,959 5,558 5,224
39,300 39,350 5,570 4,966 5,570 5,231
39,350 39,400 5,583 4,974 5,583 5,239
39,400 39,450 5,595 4,981 5,595 5,246
39,450 39,500 5,608 4,989 5,608 5,254
39,500 39,550 5,620 4,996 5,620 5,261
39,550 39,600 5,633 5,004 5,633 5,269
39,600 39,650 5,645 5,011 5,645 5,276
39,650 39,700 5,658 5,019 5,658 5,284
39,700 39,750 5,670 5,026 5,670 5,291
39,750 39,800 5,683 5,034 5,683 5,299
39,800 39,850 5,695 5,041 5,695 5,306
39,850 39,900 5,708 5,049 5,708 5,314
39,900 39,950 5,720 5,056 5,720 5,321
39,950 40,000 5,733 5,064 5,733 5,329
40,000
40,000 40,050 5,745 5,071 5,745 5,336
40,050 40,100 5,758 5,079 5,758 5,344
40,100 40,150 5,770 5,086 5,770 5,351
40,150 40,200 5,783 5,094 5,783 5,359
40,200 40,250 5,795 5,101 5,795 5,366
40,250 40,300 5,808 5,109 5,808 5,374
40,300 40,350 5,820 5,116 5,820 5,381
40,350 40,400 5,833 5,124 5,833 5,389
40,400 40,450 5,845 5,131 5,845 5,396
40,450 40,500 5,858 5,139 5,858 5,404
40,500 40,550 5,870 5,146 5,870 5,411
40,550 40,600 5,883 5,154 5,883 5,419
40,600 40,650 5,895 5,161 5,895 5,426
40,650 40,700 5,908 5,169 5,908 5,434
40,700 40,750 5,920 5,176 5,920 5,441
40,750 40,800 5,933 5,184 5,933 5,449
40,800 40,850 5,945 5,191 5,945 5,456
40,850 40,900 5,958 5,199 5,958 5,464
40,900 40,950 5,970 5,206 5,970 5,471
40,950 41,000 5,983 5,214 5,983 5,479
41,000
41,000 41,050 5,995 5,221 5,995 5,486
41,050 41,100 6,008 5,229 6,008 5,494
41,100 41,150 6,020 5,236 6,020 5,501
41,150 41,200 6,033 5,244 6,033 5,509
41,200 41,250 6,045 5,251 6,045 5,516
41,250 41,300 6,058 5,259 6,058 5,524
41,300 41,350 6,070 5,266 6,070 5,531
41,350 41,400 6,083 5,274 6,083 5,539
41,400 41,450 6,095 5,281 6,095 5,546
41,450 41,500 6,108 5,289 6,108 5,554
41,500 41,550 6,120 5,296 6,120 5,561
41,550 41,600 6,133 5,304 6,133 5,569
41,600 41,650 6,145 5,311 6,145 5,576
41,650 41,700 6,158 5,319 6,158 5,584
41,700 41,750 6,170 5,326 6,170 5,591
41,750 41,800 6,183 5,334 6,183 5,599
41,800 41,850 6,195 5,341 6,195 5,606
41,850 41,900 6,208 5,349 6,208 5,614
41,900 41,950 6,220 5,356 6,220 5,621
41,950 42,000 6,233 5,364 6,233 5,629
42,000
42,000 42,050 6,245 5,371 6,245 5,636
42,050 42,100 6,258 5,379 6,258 5,644
42,100 42,150 6,270 5,386 6,270 5,651
42,150 42,200 6,283 5,394 6,283 5,659
42,200 42,250 6,295 5,401 6,295 5,666
42,250 42,300 6,308 5,409 6,308 5,674
42,300 42,350 6,320 5,416 6,320 5,681
42,350 42,400 6,333 5,424 6,333 5,689
42,400 42,450 6,345 5,431 6,345 5,696
42,450 42,500 6,358 5,439 6,358 5,704
42,500 42,550 6,370 5,446 6,370 5,711
42,550 42,600 6,383 5,454 6,383 5,719
42,600 42,650 6,395 5,461 6,395 5,726
42,650 42,700 6,408 5,469 6,408 5,734
42,700 42,750 6,420 5,476 6,420 5,741
42,750 42,800 6,433 5,484 6,433 5,749
42,800 42,850 6,445 5,491 6,445 5,756
42,850 42,900 6,458 5,499 6,458 5,764
42,900 42,950 6,470 5,506 6,470 5,771
42,950 43,000 6,483 5,514 6,483 5,779
43,000
43,000 43,050 6,495 5,521 6,495 5,786
43,050 43,100 6,508 5,529 6,508 5,794
43,100 43,150 6,520 5,536 6,520 5,801
43,150 43,200 6,533 5,544 6,533 5,809
43,200 43,250 6,545 5,551 6,545 5,816
43,250 43,300 6,558 5,559 6,558 5,824
43,300 43,350 6,570 5,566 6,570 5,831
43,350 43,400 6,583 5,574 6,583 5,839
43,400 43,450 6,595 5,581 6,595 5,846
43,450 43,500 6,608 5,589 6,608 5,854
43,500 43,550 6,620 5,596 6,620 5,861
43,550 43,600 6,633 5,604 6,633 5,869
43,600 43,650 6,645 5,611 6,645 5,876
43,650 43,700 6,658 5,619 6,658 5,884
43,700 43,750 6,670 5,626 6,670 5,891
43,750 43,800 6,683 5,634 6,683 5,899
43,800 43,850 6,695 5,641 6,695 5,906
43,850 43,900 6,708 5,649 6,708 5,914
43,900 43,950 6,720 5,656 6,720 5,921
43,950 44,000 6,733 5,664 6,733 5,929
44,000
44,000 44,050 6,745 5,671 6,745 5,936
44,050 44,100 6,758 5,679 6,758 5,944
44,100 44,150 6,770 5,686 6,770 5,951
44,150 44,200 6,783 5,694 6,783 5,959
44,200 44,250 6,795 5,701 6,795 5,966
44,250 44,300 6,808 5,709 6,808 5,974
44,300 44,350 6,820 5,716 6,820 5,981
44,350 44,400 6,833 5,724 6,833 5,989
44,400 44,450 6,845 5,731 6,845 5,996
44,450 44,500 6,858 5,739 6,858 6,004
44,500 44,550 6,870 5,746 6,870 6,011
44,550 44,600 6,883 5,754 6,883 6,019
44,600 44,650 6,895 5,761 6,895 6,026
44,650 44,700 6,908 5,769 6,908 6,034
44,700 44,750 6,920 5,776 6,920 6,041
44,750 44,800 6,933 5,784 6,933 6,049
44,800 44,850 6,945 5,791 6,945 6,056
44,850 44,900 6,958 5,799 6,958 6,064
44,900 44,950 6,970 5,806 6,970 6,071
44,950 45,000 6,983 5,814 6,983 6,079
45,000
45,000 45,050 6,995 5,821 6,995 6,086
45,050 45,100 7,008 5,829 7,008 6,094
45,100 45,150 7,020 5,836 7,020 6,101
45,150 45,200 7,033 5,844 7,033 6,109
45,200 45,250 7,045 5,851 7,045 6,116
45,250 45,300 7,058 5,859 7,058 6,124
45,300 45,350 7,070 5,866 7,070 6,131
45,350 45,400 7,083 5,874 7,083 6,139
45,400 45,450 7,095 5,881 7,095 6,146
45,450 45,500 7,108 5,889 7,108 6,154
45,500 45,550 7,120 5,896 7,120 6,161
45,550 45,600 7,133 5,904 7,133 6,169
45,600 45,650 7,145 5,911 7,145 6,176
45,650 45,700 7,158 5,919 7,158 6,184
45,700 45,750 7,170 5,926 7,170 6,191
45,750 45,800 7,183 5,934 7,183 6,199
45,800 45,850 7,195 5,941 7,195 6,206
45,850 45,900 7,208 5,949 7,208 6,214
45,900 45,950 7,220 5,956 7,220 6,221
45,950 46,000 7,233 5,964 7,233 6,229
46,000
46,000 46,050 7,245 5,971 7,245 6,236
46,050 46,100 7,258 5,979 7,258 6,244
46,100 46,150 7,270 5,986 7,270 6,251
46,150 46,200 7,283 5,994 7,283 6,259
46,200 46,250 7,295 6,001 7,295 6,266
46,250 46,300 7,308 6,009 7,308 6,274
46,300 46,350 7,320 6,016 7,320 6,281
46,350 46,400 7,333 6,024 7,333 6,289
46,400 46,450 7,345 6,031 7,345 6,296
46,450 46,500 7,358 6,039 7,358 6,304
46,500 46,550 7,370 6,046 7,370 6,311
46,550 46,600 7,383 6,054 7,383 6,319
46,600 46,650 7,395 6,061 7,395 6,326
46,650 46,700 7,408 6,069 7,408 6,334
46,700 46,750 7,420 6,076 7,420 6,341
46,750 46,800 7,433 6,084 7,433 6,349
46,800 46,850 7,445 6,091 7,445 6,356
46,850 46,900 7,458 6,099 7,458 6,364
46,900 46,950 7,470 6,106 7,470 6,371
46,950 47,000 7,483 6,114 7,483 6,379
47,000
47,000 47,050 7,495 6,121 7,495 6,386
47,050 47,100 7,508 6,129 7,508 6,394
47,100 47,150 7,520 6,136 7,520 6,401
47,150 47,200 7,533 6,144 7,533 6,409
47,200 47,250 7,545 6,151 7,545 6,416
47,250 47,300 7,558 6,159 7,558 6,424
47,300 47,350 7,570 6,166 7,570 6,431
47,350 47,400 7,583 6,174 7,583 6,439
47,400 47,450 7,595 6,181 7,595 6,446
47,450 47,500 7,608 6,189 7,608 6,454
47,500 47,550 7,620 6,196 7,620 6,461
47,550 47,600 7,633 6,204 7,633 6,469
47,600 47,650 7,645 6,211 7,645 6,476
47,650 47,700 7,658 6,219 7,658 6,484
47,700 47,750 7,670 6,226 7,670 6,491
47,750 47,800 7,683 6,234 7,683 6,499
47,800 47,850 7,695 6,241 7,695 6,506
47,850 47,900 7,708 6,249 7,708 6,514
47,900 47,950 7,720 6,256 7,720 6,521
47,950 48,000 7,733 6,264 7,733 6,529
48,000
48,000 48,050 7,745 6,271 7,745 6,536
48,050 48,100 7,758 6,279 7,758 6,544
48,100 48,150 7,770 6,286 7,770 6,551
48,150 48,200 7,783 6,294 7,783 6,559
48,200 48,250 7,795 6,301 7,795 6,566
48,250 48,300 7,808 6,309 7,808 6,574
48,300 48,350 7,820 6,316 7,820 6,581
48,350 48,400 7,833 6,324 7,833 6,589
48,400 48,450 7,845 6,331 7,845 6,596
48,450 48,500 7,858 6,339 7,858 6,604
48,500 48,550 7,870 6,346 7,870 6,611
48,550 48,600 7,883 6,354 7,883 6,619
48,600 48,650 7,895 6,361 7,895 6,626
48,650 48,700 7,908 6,369 7,908 6,634
48,700 48,750 7,920 6,376 7,920 6,641
48,750 48,800 7,933 6,384 7,933 6,649
48,800 48,850 7,945 6,391 7,945 6,656
48,850 48,900 7,958 6,399 7,958 6,664
48,900 48,950 7,970 6,406 7,970 6,671
48,950 49,000 7,983 6,414 7,983 6,679
49,000
49,000 49,050 7,995 6,421 7,995 6,686
49,050 49,100 8,008 6,429 8,008 6,694
49,100 49,150 8,020 6,436 8,020 6,701
49,150 49,200 8,033 6,444 8,033 6,709
49,200 49,250 8,045 6,451 8,045 6,716
49,250 49,300 8,058 6,459 8,058 6,724
49,300 49,350 8,070 6,466 8,070 6,731
49,350 49,400 8,083 6,474 8,083 6,739
49,400 49,450 8,095 6,481 8,095 6,746
49,450 49,500 8,108 6,489 8,108 6,754
49,500 49,550 8,120 6,496 8,120 6,761
49,550 49,600 8,133 6,504 8,133 6,769
49,600 49,650 8,145 6,511 8,145 6,776
49,650 49,700 8,158 6,519 8,158 6,784
49,700 49,750 8,170 6,526 8,170 6,791
49,750 49,800 8,183 6,534 8,183 6,799
49,800 49,850 8,195 6,541 8,195 6,806
49,850 49,900 8,208 6,549 8,208 6,814
49,900 49,950 8,220 6,556 8,220 6,821
49,950 50,000 8,233 6,564 8,233 6,829
50,000
50,000 50,050 8,245 6,571 8,245 6,836
50,050 50,100 8,258 6,579 8,258 6,844
50,100 50,150 8,270 6,586 8,270 6,851
50,150 50,200 8,283 6,594 8,283 6,859
50,200 50,250 8,295 6,601 8,295 6,866
50,250 50,300 8,308 6,609 8,308 6,874
50,300 50,350 8,320 6,616 8,320 6,881
50,350 50,400 8,333 6,624 8,333 6,889
50,400 50,450 8,345 6,631 8,345 6,896
50,450 50,500 8,358 6,639 8,358 6,904
50,500 50,550 8,370 6,646 8,370 6,911
50,550 50,600 8,383 6,654 8,383 6,919
50,600 50,650 8,395 6,661 8,395 6,926
50,650 50,700 8,408 6,669 8,408 6,934
50,700 50,750 8,420 6,676 8,420 6,941
50,750 50,800 8,433 6,684 8,433 6,949
50,800 50,850 8,445 6,691 8,445 6,959
50,850 50,900 8,458 6,699 8,458 6,971
50,900 50,950 8,470 6,706 8,470 6,984
50,950 51,000 8,483 6,714 8,483 6,996
51,000
51,000 51,050 8,495 6,721 8,495 7,009
51,050 51,100 8,508 6,729 8,508 7,021
51,100 51,150 8,520 6,736 8,520 7,034
51,150 51,200 8,533 6,744 8,533 7,046
51,200 51,250 8,545 6,751 8,545 7,059
51,250 51,300 8,558 6,759 8,558 7,071
51,300 51,350 8,570 6,766 8,570 7,084
51,350 51,400 8,583 6,774 8,583 7,096
51,400 51,450 8,595 6,781 8,595 7,109
51,450 51,500 8,608 6,789 8,608 7,121
51,500 51,550 8,620 6,796 8,620 7,134
51,550 51,600 8,633 6,804 8,633 7,146
51,600 51,650 8,645 6,811 8,645 7,159
51,650 51,700 8,658 6,819 8,658 7,171
51,700 51,750 8,670 6,826 8,670 7,184
51,750 51,800 8,683 6,834 8,683 7,196
51,800 51,850 8,695 6,841 8,695 7,209
51,850 51,900 8,708 6,849 8,708 7,221
51,900 51,950 8,720 6,856 8,720 7,234
51,950 52,000 8,733 6,864 8,733 7,246
52,000
52,000 52,050 8,745 6,871 8,745 7,259
52,050 52,100 8,758 6,879 8,758 7,271
52,100 52,150 8,770 6,886 8,770 7,284
52,150 52,200 8,783 6,894 8,783 7,296
52,200 52,250 8,795 6,901 8,795 7,309
52,250 52,300 8,808 6,909 8,808 7,321
52,300 52,350 8,820 6,916 8,820 7,334
52,350 52,400 8,833 6,924 8,833 7,346
52,400 52,450 8,845 6,931 8,845 7,359
52,450 52,500 8,858 6,939 8,858 7,371
52,500 52,550 8,870 6,946 8,870 7,384
52,550 52,600 8,883 6,954 8,883 7,396
52,600 52,650 8,895 6,961 8,895 7,409
52,650 52,700 8,908 6,969 8,908 7,421
52,700 52,750 8,920 6,976 8,920 7,434
52,750 52,800 8,933 6,984 8,933 7,446
52,800 52,850 8,945 6,991 8,945 7,459
52,850 52,900 8,958 6,999 8,958 7,471
52,900 52,950 8,970 7,006 8,970 7,484
52,950 53,000 8,983 7,014 8,983 7,496
53,000
53,000 53,050 8,995 7,021 8,995 7,509
53,050 53,100 9,008 7,029 9,008 7,521
53,100 53,150 9,020 7,036 9,020 7,534
53,150 53,200 9,033 7,044 9,033 7,546
53,200 53,250 9,045 7,051 9,045 7,559
53,250 53,300 9,058 7,059 9,058 7,571
53,300 53,350 9,070 7,066 9,070 7,584
53,350 53,400 9,083 7,074 9,083 7,596
53,400 53,450 9,095 7,081 9,095 7,609
53,450 53,500 9,108 7,089 9,108 7,621
53,500 53,550 9,120 7,096 9,120 7,634
53,550 53,600 9,133 7,104 9,133 7,646
53,600 53,650 9,145 7,111 9,145 7,659
53,650 53,700 9,158 7,119 9,158 7,671
53,700 53,750 9,170 7,126 9,170 7,684
53,750 53,800 9,183 7,134 9,183 7,696
53,800 53,850 9,195 7,141 9,195 7,709
53,850 53,900 9,208 7,149 9,208 7,721
53,900 53,950 9,220 7,156 9,220 7,734
53,950 54,000 9,233 7,164 9,233 7,746
54,000
54,000 54,050 9,245 7,171 9,245 7,759
54,050 54,100 9,258 7,179 9,258 7,771
54,100 54,150 9,270 7,186 9,270 7,784
54,150 54,200 9,283 7,194 9,283 7,796
54,200 54,250 9,295 7,201 9,295 7,809
54,250 54,300 9,308 7,209 9,308 7,821
54,300 54,350 9,320 7,216 9,320 7,834
54,350 54,400 9,333 7,224 9,333 7,846
54,400 54,450 9,345 7,231 9,345 7,859
54,450 54,500 9,358 7,239 9,358 7,871
54,500 54,550 9,370 7,246 9,370 7,884
54,550 54,600 9,383 7,254 9,383 7,896
54,600 54,650 9,395 7,261 9,395 7,909
54,650 54,700 9,408 7,269 9,408 7,921
54,700 54,750 9,420 7,276 9,420 7,934
54,750 54,800 9,433 7,284 9,433 7,946
54,800 54,850 9,445 7,291 9,445 7,959
54,850 54,900 9,458 7,299 9,458 7,971
54,900 54,950 9,470 7,306 9,470 7,984
54,950 55,000 9,483 7,314 9,483 7,996
55,000
55,000 55,050 9,495 7,321 9,495 8,009
55,050 55,100 9,508 7,329 9,508 8,021
55,100 55,150 9,520 7,336 9,520 8,034
55,150 55,200 9,533 7,344 9,533 8,046
55,200 55,250 9,545 7,351 9,545 8,059
55,250 55,300 9,558 7,359 9,558 8,071
55,300 55,350 9,570 7,366 9,570 8,084
55,350 55,400 9,583 7,374 9,583 8,096
55,400 55,450 9,595 7,381 9,595 8,109
55,450 55,500 9,608 7,389 9,608 8,121
55,500 55,550 9,620 7,396 9,620 8,134
55,550 55,600 9,633 7,404 9,633 8,146
55,600 55,650 9,645 7,411 9,645 8,159
55,650 55,700 9,658 7,419 9,658 8,171
55,700 55,750 9,670 7,426 9,670 8,184
55,750 55,800 9,683 7,434 9,683 8,196
55,800 55,850 9,695 7,441 9,695 8,209
55,850 55,900 9,708 7,449 9,708 8,221
55,900 55,950 9,720 7,456 9,720 8,234
55,950 56,000 9,733 7,464 9,733 8,246
56,000
56,000 56,050 9,745 7,471 9,745 8,259
56,050 56,100 9,758 7,479 9,758 8,271
56,100 56,150 9,770 7,486 9,770 8,284
56,150 56,200 9,783 7,494 9,783 8,296
56,200 56,250 9,795 7,501 9,795 8,309
56,250 56,300 9,808 7,509 9,808 8,321
56,300 56,350 9,820 7,516 9,820 8,334
56,350 56,400 9,833 7,524 9,833 8,346
56,400 56,450 9,845 7,531 9,845 8,359
56,450 56,500 9,858 7,539 9,858 8,371
56,500 56,550 9,870 7,546 9,870 8,384
56,550 56,600 9,883 7,554 9,883 8,396
56,600 56,650 9,895 7,561 9,895 8,409
56,650 56,700 9,908 7,569 9,908 8,421
56,700 56,750 9,920 7,576 9,920 8,434
56,750 56,800 9,933 7,584 9,933 8,446
56,800 56,850 9,945 7,591 9,945 8,459
56,850 56,900 9,958 7,599 9,958 8,471
56,900 56,950 9,970 7,606 9,970 8,484
56,950 57,000 9,983 7,614 9,983 8,496
57,000
57,000 57,050 9,995 7,621 9,995 8,509
57,050 57,100 10,008 7,629 10,008 8,521
57,100 57,150 10,020 7,636 10,020 8,534
57,150 57,200 10,033 7,644 10,033 8,546
57,200 57,250 10,045 7,651 10,045 8,559
57,250 57,300 10,058 7,659 10,058 8,571
57,300 57,350 10,070 7,666 10,070 8,584
57,350 57,400 10,083 7,674 10,083 8,596
57,400 57,450 10,095 7,681 10,095 8,609
57,450 57,500 10,108 7,689 10,108 8,621
57,500 57,550 10,120 7,696 10,120 8,634
57,550 57,600 10,133 7,704 10,133 8,646
57,600 57,650 10,145 7,711 10,145 8,659
57,650 57,700 10,158 7,719 10,158 8,671
57,700 57,750 10,170 7,726 10,170 8,684
57,750 57,800 10,183 7,734 10,183 8,696
57,800 57,850 10,195 7,741 10,195 8,709
57,850 57,900 10,208 7,749 10,208 8,721
57,900 57,950 10,220 7,756 10,220 8,734
57,950 58,000 10,233 7,764 10,233 8,746
58,000
58,000 58,050 10,245 7,771 10,245 8,759
58,050 58,100 10,258 7,779 10,258 8,771
58,100 58,150 10,270 7,786 10,270 8,784
58,150 58,200 10,283 7,794 10,283 8,796
58,200 58,250 10,295 7,801 10,295 8,809
58,250 58,300 10,308 7,809 10,308 8,821
58,300 58,350 10,320 7,816 10,320 8,834
58,350 58,400 10,333 7,824 10,333 8,846
58,400 58,450 10,345 7,831 10,345 8,859
58,450 58,500 10,358 7,839 10,358 8,871
58,500 58,550 10,370 7,846 10,370 8,884
58,550 58,600 10,383 7,854 10,383 8,896
58,600 58,650 10,395 7,861 10,395 8,909
58,650 58,700 10,408 7,869 10,408 8,921
58,700 58,750 10,420 7,876 10,420 8,934
58,750 58,800 10,433 7,884 10,433 8,946
58,800 58,850 10,445 7,891 10,445 8,959
58,850 58,900 10,458 7,899 10,458 8,971
58,900 58,950 10,470 7,906 10,470 8,984
58,950 59,000 10,483 7,914 10,483 8,996
59,000
59,000 59,050 10,495 7,921 10,495 9,009
59,050 59,100 10,508 7,929 10,508 9,021
59,100 59,150 10,520 7,936 10,520 9,034
59,150 59,200 10,533 7,944 10,533 9,046
59,200 59,250 10,545 7,951 10,545 9,059
59,250 59,300 10,558 7,959 10,558 9,071
59,300 59,350 10,570 7,966 10,570 9,084
59,350 59,400 10,583 7,974 10,583 9,096
59,400 59,450 10,595 7,981 10,595 9,109
59,450 59,500 10,608 7,989 10,608 9,121
59,500 59,550 10,620 7,996 10,620 9,134
59,550 59,600 10,633 8,004 10,633 9,146
59,600 59,650 10,645 8,011 10,645 9,159
59,650 59,700 10,658 8,019 10,658 9,171
59,700 59,750 10,670 8,026 10,670 9,184
59,750 59,800 10,683 8,034 10,683 9,196
59,800 59,850 10,695 8,041 10,695 9,209
59,850 59,900 10,708 8,049 10,708 9,221
59,900 59,950 10,720 8,056 10,720 9,234
59,950 60,000 10,733 8,064 10,733 9,246
60,000
60,000 60,050 10,745 8,071 10,745 9,259
60,050 60,100 10,758 8,079 10,758 9,271
60,100 60,150 10,770 8,086 10,770 9,284
60,150 60,200 10,783 8,094 10,783 9,296
60,200 60,250 10,795 8,101 10,795 9,309
60,250 60,300 10,808 8,109 10,808 9,321
60,300 60,350 10,820 8,116 10,820 9,334
60,350 60,400 10,833 8,124 10,833 9,346
60,400 60,450 10,845 8,131 10,845 9,359
60,450 60,500 10,858 8,139 10,858 9,371
60,500 60,550 10,870 8,146 10,870 9,384
60,550 60,600 10,883 8,154 10,883 9,396
60,600 60,650 10,895 8,161 10,895 9,409
60,650 60,700 10,908 8,169 10,908 9,421
60,700 60,750 10,920 8,176 10,920 9,434
60,750 60,800 10,933 8,184 10,933 9,446
60,800 60,850 10,945 8,191 10,945 9,459
60,850 60,900 10,958 8,199 10,958 9,471
60,900 60,950 10,970 8,206 10,970 9,484
60,950 61,000 10,983 8,214 10,983 9,496
61,000
61,000 61,050 10,995 8,221 10,995 9,509
61,050 61,100 11,008 8,229 11,008 9,521
61,100 61,150 11,020 8,236 11,020 9,534
61,150 61,200 11,033 8,244 11,033 9,546
61,200 61,250 11,045 8,251 11,045 9,559
61,250 61,300 11,058 8,259 11,058 9,571
61,300 61,350 11,070 8,266 11,070 9,584
61,350 61,400 11,083 8,274 11,083 9,596
61,400 61,450 11,095 8,281 11,095 9,609
61,450 61,500 11,108 8,289 11,108 9,621
61,500 61,550 11,120 8,296 11,120 9,634
61,550 61,600 11,133 8,304 11,133 9,646
61,600 61,650 11,145 8,311 11,145 9,659
61,650 61,700 11,158 8,319 11,158 9,671
61,700 61,750 11,170 8,326 11,170 9,684
61,750 61,800 11,183 8,334 11,183 9,696
61,800 61,850 11,195 8,341 11,195 9,709
61,850 61,900 11,208 8,349 11,208 9,721
61,900 61,950 11,220 8,356 11,220 9,734
61,950 62,000 11,233 8,364 11,233 9,746
62,000
62,000 62,050 11,245 8,371 11,245 9,759
62,050 62,100 11,258 8,379 11,258 9,771
62,100 62,150 11,270 8,386 11,270 9,784
62,150 62,200 11,283 8,394 11,283 9,796
62,200 62,250 11,295 8,401 11,295 9,809
62,250 62,300 11,308 8,409 11,308 9,821
62,300 62,350 11,320 8,416 11,320 9,834
62,350 62,400 11,333 8,424 11,333 9,846
62,400 62,450 11,345 8,431 11,345 9,859
62,450 62,500 11,358 8,439 11,358 9,871
62,500 62,550 11,370 8,446 11,370 9,884
62,550 62,600 11,383 8,454 11,383 9,896
62,600 62,650 11,395 8,461 11,395 9,909
62,650 62,700 11,408 8,469 11,408 9,921
62,700 62,750 11,420 8,476 11,420 9,934
62,750 62,800 11,433 8,484 11,433 9,946
62,800 62,850 11,445 8,491 11,445 9,959
62,850 62,900 11,458 8,499 11,458 9,971
62,900 62,950 11,470 8,506 11,470 9,984
62,950 63,000 11,483 8,514 11,483 9,996
63,000
63,000 63,050 11,495 8,521 11,495 10,009
63,050 63,100 11,508 8,529 11,508 10,021
63,100 63,150 11,520 8,536 11,520 10,034
63,150 63,200 11,533 8,544 11,533 10,046
63,200 63,250 11,545 8,551 11,545 10,059
63,250 63,300 11,558 8,559 11,558 10,071
63,300 63,350 11,570 8,566 11,570 10,084
63,350 63,400 11,583 8,574 11,583 10,096
63,400 63,450 11,595 8,581 11,595 10,109
63,450 63,500 11,608 8,589 11,608 10,121
63,500 63,550 11,620 8,596 11,620 10,134
63,550 63,600 11,633 8,604 11,633 10,146
63,600 63,650 11,645 8,611 11,645 10,159
63,650 63,700 11,658 8,619 11,658 10,171
63,700 63,750 11,670 8,626 11,670 10,184
63,750 63,800 11,683 8,634 11,683 10,196
63,800 63,850 11,695 8,641 11,695 10,209
63,850 63,900 11,708 8,649 11,708 10,221
63,900 63,950 11,720 8,656 11,720 10,234
63,950 64,000 11,733 8,664 11,733 10,246
64,000
64,000 64,050 11,745 8,671 11,745 10,259
64,050 64,100 11,758 8,679 11,758 10,271
64,100 64,150 11,770 8,686 11,770 10,284
64,150 64,200 11,783 8,694 11,783 10,296
64,200 64,250 11,795 8,701 11,795 10,309
64,250 64,300 11,808 8,709 11,808 10,321
64,300 64,350 11,820 8,716 11,820 10,334
64,350 64,400 11,833 8,724 11,833 10,346
64,400 64,450 11,845 8,731 11,845 10,359
64,450 64,500 11,858 8,739 11,858 10,371
64,500 64,550 11,870 8,746 11,870 10,384
64,550 64,600 11,883 8,754 11,883 10,396
64,600 64,650 11,895 8,761 11,895 10,409
64,650 64,700 11,908 8,769 11,908 10,421
64,700 64,750 11,920 8,776 11,920 10,434
64,750 64,800 11,933 8,784 11,933 10,446
64,800 64,850 11,945 8,791 11,945 10,459
64,850 64,900 11,958 8,799 11,958 10,471
64,900 64,950 11,970 8,806 11,970 10,484
64,950 65,000 11,983 8,814 11,983 10,496
65,000
65,000 65,050 11,995 8,821 11,995 10,509
65,050 65,100 12,008 8,829 12,008 10,521
65,100 65,150 12,020 8,836 12,020 10,534
65,150 65,200 12,033 8,844 12,033 10,546
65,200 65,250 12,045 8,851 12,045 10,559
65,250 65,300 12,058 8,859 12,058 10,571
65,300 65,350 12,070 8,866 12,070 10,584
65,350 65,400 12,083 8,874 12,083 10,596
65,400 65,450 12,095 8,881 12,095 10,609
65,450 65,500 12,108 8,889 12,108 10,621
65,500 65,550 12,120 8,896 12,120 10,634
65,550 65,600 12,133 8,904 12,133 10,646
65,600 65,650 12,145 8,911 12,145 10,659
65,650 65,700 12,158 8,919 12,158 10,671
65,700 65,750 12,170 8,926 12,170 10,684
65,750 65,800 12,183 8,934 12,183 10,696
65,800 65,850 12,195 8,941 12,195 10,709
65,850 65,900 12,208 8,949 12,208 10,721
65,900 65,950 12,220 8,956 12,220 10,734
65,950 66,000 12,233 8,964 12,233 10,746
66,000
66,000 66,050 12,245 8,971 12,245 10,759
66,050 66,100 12,258 8,979 12,258 10,771
66,100 66,150 12,270 8,986 12,270 10,784
66,150 66,200 12,283 8,994 12,283 10,796
66,200 66,250 12,295 9,001 12,295 10,809
66,250 66,300 12,308 9,009 12,308 10,821
66,300 66,350 12,320 9,016 12,320 10,834
66,350 66,400 12,333 9,024 12,333 10,846
66,400 66,450 12,345 9,031 12,345 10,859
66,450 66,500 12,358 9,039 12,358 10,871
66,500 66,550 12,370 9,046 12,370 10,884
66,550 66,600 12,383 9,054 12,383 10,896
66,600 66,650 12,395 9,061 12,395 10,909
66,650 66,700 12,408 9,069 12,408 10,921
66,700 66,750 12,420 9,076 12,420 10,934
66,750 66,800 12,433 9,084 12,433 10,946
66,800 66,850 12,445 9,091 12,445 10,959
66,850 66,900 12,458 9,099 12,458 10,971
66,900 66,950 12,470 9,106 12,470 10,984
66,950 67,000 12,483 9,114 12,483 10,996
67,000
67,000 67,050 12,495 9,121 12,495 11,009
67,050 67,100 12,508 9,129 12,508 11,021
67,100 67,150 12,520 9,136 12,520 11,034
67,150 67,200 12,533 9,144 12,533 11,046
67,200 67,250 12,545 9,151 12,545 11,059
67,250 67,300 12,558 9,159 12,558 11,071
67,300 67,350 12,570 9,166 12,570 11,084
67,350 67,400 12,583 9,174 12,583 11,096
67,400 67,450 12,595 9,181 12,595 11,109
67,450 67,500 12,608 9,189 12,608 11,121
67,500 67,550 12,620 9,196 12,620 11,134
67,550 67,600 12,633 9,204 12,633 11,146
67,600 67,650 12,645 9,211 12,645 11,159
67,650 67,700 12,658 9,219 12,658 11,171
67,700 67,750 12,670 9,226 12,670 11,184
67,750 67,800 12,683 9,234 12,683 11,196
67,800 67,850 12,695 9,241 12,695 11,209
67,850 67,900 12,708 9,249 12,708 11,221
67,900 67,950 12,720 9,256 12,720 11,234
67,950 68,000 12,733 9,264 12,733 11,246
68,000
68,000 68,050 12,745 9,271 12,745 11,259
68,050 68,100 12,758 9,279 12,758 11,271
68,100 68,150 12,770 9,286 12,770 11,284
68,150 68,200 12,783 9,294 12,783 11,296
68,200 68,250 12,795 9,301 12,795 11,309
68,250 68,300 12,808 9,309 12,808 11,321
68,300 68,350 12,820 9,316 12,820 11,334
68,350 68,400 12,833 9,324 12,833 11,346
68,400 68,450 12,845 9,331 12,845 11,359
68,450 68,500 12,858 9,339 12,858 11,371
68,500 68,550 12,870 9,346 12,870 11,384
68,550 68,600 12,883 9,354 12,883 11,396
68,600 68,650 12,895 9,361 12,895 11,409
68,650 68,700 12,908 9,369 12,908 11,421
68,700 68,750 12,920 9,376 12,920 11,434
68,750 68,800 12,933 9,384 12,933 11,446
68,800 68,850 12,945 9,391 12,945 11,459
68,850 68,900 12,958 9,399 12,958 11,471
68,900 68,950 12,970 9,406 12,970 11,484
68,950 69,000 12,983 9,414 12,983 11,496
69,000
69,000 69,050 12,995 9,421 12,995 11,509
69,050 69,100 13,008 9,429 13,008 11,521
69,100 69,150 13,020 9,436 13,020 11,534
69,150 69,200 13,033 9,444 13,033 11,546
69,200 69,250 13,045 9,451 13,045 11,559
69,250 69,300 13,058 9,459 13,058 11,571
69,300 69,350 13,070 9,466 13,070 11,584
69,350 69,400 13,083 9,474 13,083 11,596
69,400 69,450 13,095 9,481 13,095 11,609
69,450 69,500 13,108 9,489 13,108 11,621
69,500 69,550 13,120 9,496 13,120 11,634
69,550 69,600 13,133 9,504 13,133 11,646
69,600 69,650 13,145 9,511 13,145 11,659
69,650 69,700 13,158 9,519 13,158 11,671
69,700 69,750 13,170 9,526 13,170 11,684
69,750 69,800 13,183 9,534 13,183 11,696
69,800 69,850 13,195 9,541 13,195 11,709
69,850 69,900 13,208 9,549 13,208 11,721
69,900 69,950 13,220 9,556 13,220 11,734
69,950 70,000 13,233 9,564 13,233 11,746
70,000
70,000 70,050 13,245 9,571 13,245 11,759
70,050 70,100 13,258 9,579 13,258 11,771
70,100 70,150 13,270 9,586 13,270 11,784
70,150 70,200 13,283 9,594 13,283 11,796
70,200 70,250 13,295 9,601 13,295 11,809
70,250 70,300 13,308 9,609 13,308 11,821
70,300 70,350 13,320 9,616 13,320 11,834
70,350 70,400 13,333 9,624 13,333 11,846
70,400 70,450 13,345 9,631 13,345 11,859
70,450 70,500 13,358 9,639 13,358 11,871
70,500 70,550 13,370 9,646 13,370 11,884
70,550 70,600 13,383 9,654 13,383 11,896
70,600 70,650 13,395 9,661 13,395 11,909
70,650 70,700 13,408 9,669 13,408 11,921
70,700 70,750 13,420 9,676 13,420 11,934
70,750 70,800 13,433 9,684 13,433 11,946
70,800 70,850 13,445 9,691 13,445 11,959
70,850 70,900 13,458 9,699 13,458 11,971
70,900 70,950 13,470 9,706 13,470 11,984
70,950 71,000 13,483 9,714 13,483 11,996
71,000
71,000 71,050 13,495 9,721 13,495 12,009
71,050 71,100 13,508 9,729 13,508 12,021
71,100 71,150 13,520 9,736 13,520 12,034
71,150 71,200 13,533 9,744 13,533 12,046
71,200 71,250 13,545 9,751 13,545 12,059
71,250 71,300 13,558 9,759 13,558 12,071
71,300 71,350 13,570 9,766 13,570 12,084
71,350 71,400 13,583 9,774 13,583 12,096
71,400 71,450 13,595 9,781 13,595 12,109
71,450 71,500 13,608 9,789 13,608 12,121
71,500 71,550 13,620 9,796 13,620 12,134
71,550 71,600 13,633 9,804 13,633 12,146
71,600 71,650 13,645 9,811 13,645 12,159
71,650 71,700 13,658 9,819 13,658 12,171
71,700 71,750 13,670 9,826 13,670 12,184
71,750 71,800 13,683 9,834 13,683 12,196
71,800 71,850 13,695 9,841 13,695 12,209
71,850 71,900 13,708 9,849 13,708 12,221
71,900 71,950 13,720 9,856 13,720 12,234
71,950 72,000 13,733 9,864 13,733 12,246
72,000
72,000 72,050 13,745 9,871 13,745 12,259
72,050 72,100 13,758 9,879 13,758 12,271
72,100 72,150 13,770 9,886 13,770 12,284
72,150 72,200 13,783 9,894 13,783 12,296
72,200 72,250 13,795 9,901 13,795 12,309
72,250 72,300 13,808 9,909 13,808 12,321
72,300 72,350 13,820 9,916 13,820 12,334
72,350 72,400 13,833 9,924 13,833 12,346
72,400 72,450 13,845 9,931 13,845 12,359
72,450 72,500 13,858 9,939 13,858 12,371
72,500 72,550 13,870 9,946 13,870 12,384
72,550 72,600 13,883 9,954 13,883 12,396
72,600 72,650 13,895 9,961 13,895 12,409
72,650 72,700 13,908 9,969 13,908 12,421
72,700 72,750 13,920 9,976 13,920 12,434
72,750 72,800 13,933 9,984 13,933 12,446
72,800 72,850 13,945 9,991 13,945 12,459
72,850 72,900 13,958 9,999 13,958 12,471
72,900 72,950 13,970 10,006 13,970 12,484
72,950 73,000 13,983 10,014 13,983 12,496
73,000
73,000 73,050 13,995 10,021 13,995 12,509
73,050 73,100 14,008 10,029 14,008 12,521
73,100 73,150 14,020 10,036 14,020 12,534
73,150 73,200 14,033 10,044 14,033 12,546
73,200 73,250 14,045 10,051 14,045 12,559
73,250 73,300 14,058 10,059 14,058 12,571
73,300 73,350 14,070 10,066 14,070 12,584
73,350 73,400 14,083 10,074 14,083 12,596
73,400 73,450 14,095 10,081 14,095 12,609
73,450 73,500 14,108 10,089 14,108 12,621
73,500 73,550 14,120 10,096 14,120 12,634
73,550 73,600 14,133 10,104 14,133 12,646
73,600 73,650 14,145 10,111 14,145 12,659
73,650 73,700 14,158 10,119 14,158 12,671
73,700 73,750 14,170 10,126 14,170 12,684
73,750 73,800 14,183 10,134 14,183 12,696
73,800 73,850 14,195 10,141 14,195 12,709
73,850 73,900 14,208 10,149 14,208 12,721
73,900 73,950 14,220 10,156 14,220 12,734
73,950 74,000 14,233 10,164 14,233 12,746
74,000
74,000 74,050 14,245 10,171 14,245 12,759
74,050 74,100 14,258 10,179 14,258 12,771
74,100 74,150 14,270 10,186 14,270 12,784
74,150 74,200 14,283 10,194 14,283 12,796
74,200 74,250 14,295 10,201 14,295 12,809
74,250 74,300 14,308 10,209 14,308 12,821
74,300 74,350 14,320 10,216 14,320 12,834
74,350 74,400 14,333 10,224 14,333 12,846
74,400 74,450 14,345 10,231 14,345 12,859
74,450 74,500 14,358 10,239 14,358 12,871
74,500 74,550 14,370 10,246 14,370 12,884
74,550 74,600 14,383 10,254 14,383 12,896
74,600 74,650 14,395 10,261 14,395 12,909
74,650 74,700 14,408 10,269 14,408 12,921
74,700 74,750 14,420 10,276 14,420 12,934
74,750 74,800 14,433 10,284 14,433 12,946
74,800 74,850 14,445 10,291 14,445 12,959
74,850 74,900 14,458 10,299 14,458 12,971
74,900 74,950 14,470 10,306 14,470 12,984
74,950 75,000 14,483 10,314 14,483 12,996
75,000
75,000 75,050 14,495 10,321 14,495 13,009
75,050 75,100 14,508 10,329 14,508 13,021
75,100 75,150 14,520 10,336 14,520 13,034
75,150 75,200 14,533 10,344 14,533 13,046
75,200 75,250 14,545 10,351 14,545 13,059
75,250 75,300 14,558 10,359 14,558 13,071
75,300 75,350 14,570 10,366 14,570 13,084
75,350 75,400 14,583 10,374 14,583 13,096
75,400 75,450 14,595 10,381 14,595 13,109
75,450 75,500 14,608 10,389 14,608 13,121
75,500 75,550 14,620 10,396 14,620 13,134
75,550 75,600 14,633 10,404 14,633 13,146
75,600 75,650 14,645 10,411 14,645 13,159
75,650 75,700 14,658 10,419 14,658 13,171
75,700 75,750 14,670 10,426 14,670 13,184
75,750 75,800 14,683 10,434 14,683 13,196
75,800 75,850 14,695 10,441 14,695 13,209
75,850 75,900 14,708 10,449 14,708 13,221
75,900 75,950 14,720 10,459 14,720 13,234
75,950 76,000 14,733 10,471 14,733 13,246
76,000
76,000 76,050 14,745 10,484 14,745 13,259
76,050 76,100 14,758 10,496 14,758 13,271
76,100 76,150 14,770 10,509 14,770 13,284
76,150 76,200 14,783 10,521 14,783 13,296
76,200 76,250 14,795 10,534 14,795 13,309
76,250 76,300 14,808 10,546 14,808 13,321
76,300 76,350 14,820 10,559 14,820 13,334
76,350 76,400 14,833 10,571 14,833 13,346
76,400 76,450 14,845 10,584 14,845 13,359
76,450 76,500 14,858 10,596 14,858 13,371
76,500 76,550 14,870 10,609 14,870 13,384
76,550 76,600 14,883 10,621 14,883 13,396
76,600 76,650 14,895 10,634 14,897 13,409
76,650 76,700 14,908 10,646 14,911 13,421
76,700 76,750 14,920 10,659 14,925 13,434
76,750 76,800 14,933 10,671 14,939 13,446
76,800 76,850 14,945 10,684 14,953 13,459
76,850 76,900 14,958 10,696 14,967 13,471
76,900 76,950 14,970 10,709 14,981 13,484
76,950 77,000 14,983 10,721 14,995 13,496
77,000
77,000 77,050 14,995 10,734 15,009 13,509
77,050 77,100 15,008 10,746 15,023 13,521
77,100 77,150 15,020 10,759 15,037 13,534
77,150 77,200 15,033 10,771 15,051 13,546
77,200 77,250 15,045 10,784 15,065 13,559
77,250 77,300 15,058 10,796 15,079 13,571
77,300 77,350 15,070 10,809 15,093 13,584
77,350 77,400 15,083 10,821 15,107 13,596
77,400 77,450 15,095 10,834 15,121 13,609
77,450 77,500 15,108 10,846 15,135 13,621
77,500 77,550 15,120 10,859 15,149 13,634
77,550 77,600 15,133 10,871 15,163 13,646
77,600 77,650 15,145 10,884 15,177 13,659
77,650 77,700 15,158 10,896 15,191 13,671
77,700 77,750 15,170 10,909 15,205 13,684
77,750 77,800 15,183 10,921 15,219 13,696
77,800 77,850 15,195 10,934 15,233 13,709
77,850 77,900 15,208 10,946 15,247 13,721
77,900 77,950 15,220 10,959 15,261 13,734
77,950 78,000 15,233 10,971 15,275 13,746
78,000
78,000 78,050 15,245 10,984 15,289 13,759
78,050 78,100 15,258 10,996 15,303 13,771
78,100 78,150 15,270 11,009 15,317 13,784
78,150 78,200 15,283 11,021 15,331 13,796
78,200 78,250 15,295 11,034 15,345 13,809
78,250 78,300 15,308 11,046 15,359 13,821
78,300 78,350 15,320 11,059 15,373 13,834
78,350 78,400 15,333 11,071 15,387 13,846
78,400 78,450 15,345 11,084 15,401 13,859
78,450 78,500 15,358 11,096 15,415 13,871
78,500 78,550 15,370 11,109 15,429 13,884
78,550 78,600 15,383 11,121 15,443 13,896
78,600 78,650 15,395 11,134 15,457 13,909
78,650 78,700 15,408 11,146 15,471 13,921
78,700 78,750 15,420 11,159 15,485 13,934
78,750 78,800 15,433 11,171 15,499 13,946
78,800 78,850 15,445 11,184 15,513 13,959
78,850 78,900 15,458 11,196 15,527 13,971
78,900 78,950 15,470 11,209 15,541 13,984
78,950 79,000 15,483 11,221 15,555 13,996
79,000
79,000 79,050 15,495 11,234 15,569 14,009
79,050 79,100 15,508 11,246 15,583 14,021
79,100 79,150 15,520 11,259 15,597 14,034
79,150 79,200 15,533 11,271 15,611 14,046
79,200 79,250 15,545 11,284 15,625 14,059
79,250 79,300 15,558 11,296 15,639 14,071
79,300 79,350 15,570 11,309 15,653 14,084
79,350 79,400 15,583 11,321 15,667 14,096
79,400 79,450 15,595 11,334 15,681 14,109
79,450 79,500 15,608 11,346 15,695 14,121
79,500 79,550 15,620 11,359 15,709 14,134
79,550 79,600 15,633 11,371 15,723 14,146
79,600 79,650 15,645 11,384 15,737 14,159
79,650 79,700 15,658 11,396 15,751 14,171
79,700 79,750 15,670 11,409 15,765 14,184
79,750 79,800 15,683 11,421 15,779 14,196
79,800 79,850 15,695 11,434 15,793 14,209
79,850 79,900 15,708 11,446 15,807 14,221
79,900 79,950 15,720 11,459 15,821 14,234
79,950 80,000 15,733 11,471 15,835 14,246
80,000
80,000 80,050 15,745 11,484 15,849 14,259
80,050 80,100 15,758 11,496 15,863 14,271
80,100 80,150 15,770 11,509 15,877 14,284
80,150 80,200 15,783 11,521 15,891 14,296
80,200 80,250 15,795 11,534 15,905 14,309
80,250 80,300 15,808 11,546 15,919 14,321
80,300 80,350 15,820 11,559 15,933 14,334
80,350 80,400 15,833 11,571 15,947 14,346
80,400 80,450 15,845 11,584 15,961 14,359
80,450 80,500 15,858 11,596 15,975 14,371
80,500 80,550 15,870 11,609 15,989 14,384
80,550 80,600 15,883 11,621 16,003 14,396
80,600 80,650 15,895 11,634 16,017 14,409
80,650 80,700 15,908 11,646 16,031 14,421
80,700 80,750 15,920 11,659 16,045 14,434
80,750 80,800 15,933 11,671 16,059 14,446
80,800 80,850 15,945 11,684 16,073 14,459
80,850 80,900 15,958 11,696 16,087 14,471
80,900 80,950 15,970 11,709 16,101 14,484
80,950 81,000 15,983 11,721 16,115 14,496
81,000
81,000 81,050 15,995 11,734 16,129 14,509
81,050 81,100 16,008 11,746 16,143 14,521
81,100 81,150 16,020 11,759 16,157 14,534
81,150 81,200 16,033 11,771 16,171 14,546
81,200 81,250 16,045 11,784 16,185 14,559
81,250 81,300 16,058 11,796 16,199 14,571
81,300 81,350 16,070 11,809 16,213 14,584
81,350 81,400 16,083 11,821 16,227 14,596
81,400 81,450 16,095 11,834 16,241 14,609
81,450 81,500 16,108 11,846 16,255 14,621
81,500 81,550 16,120 11,859 16,269 14,634
81,550 81,600 16,133 11,871 16,283 14,646
81,600 81,650 16,145 11,884 16,297 14,659
81,650 81,700 16,158 11,896 16,311 14,671
81,700 81,750 16,170 11,909 16,325 14,684
81,750 81,800 16,183 11,921 16,339 14,696
81,800 81,850 16,195 11,934 16,353 14,709
81,850 81,900 16,208 11,946 16,367 14,721
81,900 81,950 16,220 11,959 16,381 14,734
81,950 82,000 16,233 11,971 16,395 14,746
82,000
82,000 82,050 16,245 11,984 16,409 14,759
82,050 82,100 16,258 11,996 16,423 14,771
82,100 82,150 16,270 12,009 16,437 14,784
82,150 82,200 16,283 12,021 16,451 14,796
82,200 82,250 16,295 12,034 16,465 14,809
82,250 82,300 16,308 12,046 16,479 14,821
82,300 82,350 16,320 12,059 16,493 14,834
82,350 82,400 16,333 12,071 16,507 14,846
82,400 82,450 16,345 12,084 16,521 14,859
82,450 82,500 16,358 12,096 16,535 14,871
82,500 82,550 16,370 12,109 16,549 14,884
82,550 82,600 16,383 12,121 16,563 14,896
82,600 82,650 16,395 12,134 16,577 14,909
82,650 82,700 16,408 12,146 16,591 14,921
82,700 82,750 16,420 12,159 16,605 14,934
82,750 82,800 16,433 12,171 16,619 14,946
82,800 82,850 16,445 12,184 16,633 14,959
82,850 82,900 16,458 12,196 16,647 14,971
82,900 82,950 16,470 12,209 16,661 14,984
82,950 83,000 16,483 12,221 16,675 14,996
83,000
83,000 83,050 16,495 12,234 16,689 15,009
83,050 83,100 16,508 12,246 16,703 15,021
83,100 83,150 16,520 12,259 16,717 15,034
83,150 83,200 16,533 12,271 16,731 15,046
83,200 83,250 16,545 12,284 16,745 15,059
83,250 83,300 16,558 12,296 16,759 15,071
83,300 83,350 16,570 12,309 16,773 15,084
83,350 83,400 16,583 12,321 16,787 15,096
83,400 83,450 16,595 12,334 16,801 15,109
83,450 83,500 16,608 12,346 16,815 15,121
83,500 83,550 16,620 12,359 16,829 15,134
83,550 83,600 16,633 12,371 16,843 15,146
83,600 83,650 16,645 12,384 16,857 15,159
83,650 83,700 16,658 12,396 16,871 15,171
83,700 83,750 16,670 12,409 16,885 15,184
83,750 83,800 16,683 12,421 16,899 15,196
83,800 83,850 16,695 12,434 16,913 15,209
83,850 83,900 16,708 12,446 16,927 15,221
83,900 83,950 16,720 12,459 16,941 15,234
83,950 84,000 16,733 12,471 16,955 15,246
84,000
84,000 84,050 16,745 12,484 16,969 15,259
84,050 84,100 16,758 12,496 16,983 15,271
84,100 84,150 16,770 12,509 16,997 15,284
84,150 84,200 16,783 12,521 17,011 15,296
84,200 84,250 16,795 12,534 17,025 15,309
84,250 84,300 16,808 12,546 17,039 15,321
84,300 84,350 16,820 12,559 17,053 15,334
84,350 84,400 16,833 12,571 17,067 15,346
84,400 84,450 16,845 12,584 17,081 15,359
84,450 84,500 16,858 12,596 17,095 15,371
84,500 84,550 16,870 12,609 17,109 15,384
84,550 84,600 16,883 12,621 17,123 15,396
84,600 84,650 16,895 12,634 17,137 15,409
84,650 84,700 16,908 12,646 17,151 15,421
84,700 84,750 16,920 12,659 17,165 15,434
84,750 84,800 16,933 12,671 17,179 15,446
84,800 84,850 16,945 12,684 17,193 15,459
84,850 84,900 16,958 12,696 17,207 15,471
84,900 84,950 16,970 12,709 17,221 15,484
84,950 85,000 16,983 12,721 17,235 15,496
85,000
85,000 85,050 16,995 12,734 17,249 15,509
85,050 85,100 17,008 12,746 17,263 15,521
85,100 85,150 17,020 12,759 17,277 15,534
85,150 85,200 17,033 12,771 17,291 15,546
85,200 85,250 17,045 12,784 17,305 15,559
85,250 85,300 17,058 12,796 17,319 15,571
85,300 85,350 17,070 12,809 17,333 15,584
85,350 85,400 17,083 12,821 17,347 15,596
85,400 85,450 17,095 12,834 17,361 15,609
85,450 85,500 17,108 12,846 17,375 15,621
85,500 85,550 17,120 12,859 17,389 15,634
85,550 85,600 17,133 12,871 17,403 15,646
85,600 85,650 17,145 12,884 17,417 15,659
85,650 85,700 17,158 12,896 17,431 15,671
85,700 85,750 17,170 12,909 17,445 15,684
85,750 85,800 17,183 12,921 17,459 15,696
85,800 85,850 17,195 12,934 17,473 15,709
85,850 85,900 17,208 12,946 17,487 15,721
85,900 85,950 17,220 12,959 17,501 15,734
85,950 86,000 17,233 12,971 17,515 15,746
86,000
86,000 86,050 17,245 12,984 17,529 15,759
86,050 86,100 17,258 12,996 17,543 15,771
86,100 86,150 17,270 13,009 17,557 15,784
86,150 86,200 17,283 13,021 17,571 15,796
86,200 86,250 17,295 13,034 17,585 15,809
86,250 86,300 17,308 13,046 17,599 15,821
86,300 86,350 17,320 13,059 17,613 15,834
86,350 86,400 17,333 13,071 17,627 15,846
86,400 86,450 17,345 13,084 17,641 15,859
86,450 86,500 17,358 13,096 17,655 15,871
86,500 86,550 17,370 13,109 17,669 15,884
86,550 86,600 17,383 13,121 17,683 15,896
86,600 86,650 17,395 13,134 17,697 15,909
86,650 86,700 17,408 13,146 17,711 15,921
86,700 86,750 17,420 13,159 17,725 15,934
86,750 86,800 17,433 13,171 17,739 15,946
86,800 86,850 17,445 13,184 17,753 15,959
86,850 86,900 17,458 13,196 17,767 15,971
86,900 86,950 17,470 13,209 17,781 15,984
86,950 87,000 17,483 13,221 17,795 15,996
87,000
87,000 87,050 17,495 13,234 17,809 16,009
87,050 87,100 17,508 13,246 17,823 16,021
87,100 87,150 17,520 13,259 17,837 16,034
87,150 87,200 17,533 13,271 17,851 16,046
87,200 87,250 17,545 13,284 17,865 16,059
87,250 87,300 17,558 13,296 17,879 16,071
87,300 87,350 17,570 13,309 17,893 16,084
87,350 87,400 17,583 13,321 17,907 16,096
87,400 87,450 17,595 13,334 17,921 16,109
87,450 87,500 17,608 13,346 17,935 16,121
87,500 87,550 17,620 13,359 17,949 16,134
87,550 87,600 17,633 13,371 17,963 16,146
87,600 87,650 17,645 13,384 17,977 16,159
87,650 87,700 17,658 13,396 17,991 16,171
87,700 87,750 17,670 13,409 18,005 16,184
87,750 87,800 17,683 13,421 18,019 16,196
87,800 87,850 17,695 13,434 18,033 16,209
87,850 87,900 17,708 13,446 18,047 16,221
87,900 87,950 17,720 13,459 18,061 16,234
87,950 88,000 17,733 13,471 18,075 16,246
88,000
88,000 88,050 17,745 13,484 18,089 16,259
88,050 88,100 17,758 13,496 18,103 16,271
88,100 88,150 17,770 13,509 18,117 16,284
88,150 88,200 17,783 13,521 18,131 16,296
88,200 88,250 17,795 13,534 18,145 16,309
88,250 88,300 17,808 13,546 18,159 16,321
88,300 88,350 17,820 13,559 18,173 16,334
88,350 88,400 17,833 13,571 18,187 16,346
88,400 88,450 17,845 13,584 18,201 16,359
88,450 88,500 17,858 13,596 18,215 16,371
88,500 88,550 17,870 13,609 18,229 16,384
88,550 88,600 17,883 13,621 18,243 16,396
88,600 88,650 17,895 13,634 18,257 16,409
88,650 88,700 17,908 13,646 18,271 16,421
88,700 88,750 17,920 13,659 18,285 16,434
88,750 88,800 17,933 13,671 18,299 16,446
88,800 88,850 17,945 13,684 18,313 16,459
88,850 88,900 17,958 13,696 18,327 16,471
88,900 88,950 17,970 13,709 18,341 16,484
88,950 89,000 17,983 13,721 18,355 16,496
89,000
89,000 89,050 17,995 13,734 18,369 16,509
89,050 89,100 18,008 13,746 18,383 16,521
89,100 89,150 18,020 13,759 18,397 16,534
89,150 89,200 18,033 13,771 18,411 16,546
89,200 89,250 18,045 13,784 18,425 16,559
89,250 89,300 18,058 13,796 18,439 16,571
89,300 89,350 18,070 13,809 18,453 16,584
89,350 89,400 18,083 13,821 18,467 16,596
89,400 89,450 18,095 13,834 18,481 16,609
89,450 89,500 18,108 13,846 18,495 16,621
89,500 89,550 18,120 13,859 18,509 16,634
89,550 89,600 18,133 13,871 18,523 16,646
89,600 89,650 18,145 13,884 18,537 16,659
89,650 89,700 18,158 13,896 18,551 16,671
89,700 89,750 18,170 13,909 18,565 16,684
89,750 89,800 18,183 13,921 18,579 16,696
89,800 89,850 18,195 13,934 18,593 16,709
89,850 89,900 18,208 13,946 18,607 16,721
89,900 89,950 18,220 13,959 18,621 16,734
89,950 90,000 18,233 13,971 18,635 16,746
90,000
90,000 90,050 18,245 13,984 18,649 16,759
90,050 90,100 18,258 13,996 18,663 16,771
90,100 90,150 18,270 14,009 18,677 16,784
90,150 90,200 18,283 14,021 18,691 16,796
90,200 90,250 18,295 14,034 18,705 16,809
90,250 90,300 18,308 14,046 18,719 16,821
90,300 90,350 18,320 14,059 18,733 16,834
90,350 90,400 18,333 14,071 18,747 16,846
90,400 90,450 18,345 14,084 18,761 16,859
90,450 90,500 18,358 14,096 18,775 16,871
90,500 90,550 18,370 14,109 18,789 16,884
90,550 90,600 18,383 14,121 18,803 16,896
90,600 90,650 18,395 14,134 18,817 16,909
90,650 90,700 18,408 14,146 18,831 16,921
90,700 90,750 18,420 14,159 18,845 16,934
90,750 90,800 18,433 14,171 18,859 16,946
90,800 90,850 18,445 14,184 18,873 16,959
90,850 90,900 18,458 14,196 18,887 16,971
90,900 90,950 18,470 14,209 18,901 16,984
90,950 91,000 18,483 14,221 18,915 16,996
91,000
91,000 91,050 18,495 14,234 18,929 17,009
91,050 91,100 18,508 14,246 18,943 17,021
91,100 91,150 18,520 14,259 18,957 17,034
91,150 91,200 18,533 14,271 18,971 17,046
91,200 91,250 18,545 14,284 18,985 17,059
91,250 91,300 18,558 14,296 18,999 17,071
91,300 91,350 18,570 14,309 19,013 17,084
91,350 91,400 18,583 14,321 19,027 17,096
91,400 91,450 18,595 14,334 19,041 17,109
91,450 91,500 18,608 14,346 19,055 17,121
91,500 91,550 18,620 14,359 19,069 17,134
91,550 91,600 18,633 14,371 19,083 17,146
91,600 91,650 18,645 14,384 19,097 17,159
91,650 91,700 18,658 14,396 19,111 17,171
91,700 91,750 18,670 14,409 19,125 17,184
91,750 91,800 18,683 14,421 19,139 17,196
91,800 91,850 18,695 14,434 19,153 17,209
91,850 91,900 18,708 14,446 19,167 17,221
91,900 91,950 18,721 14,459 19,181 17,234
91,950 92,000 18,735 14,471 19,195 17,246
92,000
92,000 92,050 18,749 14,484 19,209 17,259
92,050 92,100 18,763 14,496 19,223 17,271
92,100 92,150 18,777 14,509 19,237 17,284
92,150 92,200 18,791 14,521 19,251 17,296
92,200 92,250 18,805 14,534 19,265 17,309
92,250 92,300 18,819 14,546 19,279 17,321
92,300 92,350 18,833 14,559 19,293 17,334
92,350 92,400 18,847 14,571 19,307 17,346
92,400 92,450 18,861 14,584 19,321 17,359
92,450 92,500 18,875 14,596 19,335 17,371
92,500 92,550 18,889 14,609 19,349 17,384
92,550 92,600 18,903 14,621 19,363 17,396
92,600 92,650 18,917 14,634 19,377 17,409
92,650 92,700 18,931 14,646 19,391 17,421
92,700 92,750 18,945 14,659 19,405 17,434
92,750 92,800 18,959 14,671 19,419 17,446
92,800 92,850 18,973 14,684 19,433 17,459
92,850 92,900 18,987 14,696 19,447 17,471
92,900 92,950 19,001 14,709 19,461 17,484
92,950 93,000 19,015 14,721 19,475 17,496
93,000
93,000 93,050 19,029 14,734 19,489 17,509
93,050 93,100 19,043 14,746 19,503 17,521
93,100 93,150 19,057 14,759 19,517 17,534
93,150 93,200 19,071 14,771 19,531 17,546
93,200 93,250 19,085 14,784 19,545 17,559
93,250 93,300 19,099 14,796 19,559 17,571
93,300 93,350 19,113 14,809 19,573 17,584
93,350 93,400 19,127 14,821 19,587 17,596
93,400 93,450 19,141 14,834 19,601 17,609
93,450 93,500 19,155 14,846 19,615 17,621
93,500 93,550 19,169 14,859 19,629 17,634
93,550 93,600 19,183 14,871 19,643 17,646
93,600 93,650 19,197 14,884 19,657 17,659
93,650 93,700 19,211 14,896 19,671 17,671
93,700 93,750 19,225 14,909 19,685 17,684
93,750 93,800 19,239 14,921 19,699 17,696
93,800 93,850 19,253 14,934 19,713 17,709
93,850 93,900 19,267 14,946 19,727 17,721
93,900 93,950 19,281 14,959 19,741 17,734
93,950 94,000 19,295 14,971 19,755 17,746
94,000
94,000 94,050 19,309 14,984 19,769 17,759
94,050 94,100 19,323 14,996 19,783 17,771
94,100 94,150 19,337 15,009 19,797 17,784
94,150 94,200 19,351 15,021 19,811 17,796
94,200 94,250 19,365 15,034 19,825 17,809
94,250 94,300 19,379 15,046 19,839 17,821
94,300 94,350 19,393 15,059 19,853 17,834
94,350 94,400 19,407 15,071 19,867 17,846
94,400 94,450 19,421 15,084 19,881 17,859
94,450 94,500 19,435 15,096 19,895 17,871
94,500 94,550 19,449 15,109 19,909 17,884
94,550 94,600 19,463 15,121 19,923 17,896
94,600 94,650 19,477 15,134 19,937 17,909
94,650 94,700 19,491 15,146 19,951 17,921
94,700 94,750 19,505 15,159 19,965 17,934
94,750 94,800 19,519 15,171 19,979 17,946
94,800 94,850 19,533 15,184 19,993 17,959
94,850 94,900 19,547 15,196 20,007 17,971
94,900 94,950 19,561 15,209 20,021 17,984
94,950 95,000 19,575 15,221 20,035 17,996
95,000
95,000 95,050 19,589 15,234 20,049 18,009
95,050 95,100 19,603 15,246 20,063 18,021
95,100 95,150 19,617 15,259 20,077 18,034
95,150 95,200 19,631 15,271 20,091 18,046
95,200 95,250 19,645 15,284 20,105 18,059
95,250 95,300 19,659 15,296 20,119 18,071
95,300 95,350 19,673 15,309 20,133 18,084
95,350 95,400 19,687 15,321 20,147 18,096
95,400 95,450 19,701 15,334 20,161 18,109
95,450 95,500 19,715 15,346 20,175 18,121
95,500 95,550 19,729 15,359 20,189 18,134
95,550 95,600 19,743 15,371 20,203 18,146
95,600 95,650 19,757 15,384 20,217 18,159
95,650 95,700 19,771 15,396 20,231 18,171
95,700 95,750 19,785 15,409 20,245 18,184
95,750 95,800 19,799 15,421 20,259 18,196
95,800 95,850 19,813 15,434 20,273 18,209
95,850 95,900 19,827 15,446 20,287 18,221
95,900 95,950 19,841 15,459 20,301 18,234
95,950 96,000 19,855 15,471 20,315 18,246
96,000
96,000 96,050 19,869 15,484 20,329 18,259
96,050 96,100 19,883 15,496 20,343 18,271
96,100 96,150 19,897 15,509 20,357 18,284
96,150 96,200 19,911 15,521 20,371 18,296
96,200 96,250 19,925 15,534 20,385 18,309
96,250 96,300 19,939 15,546 20,399 18,321
96,300 96,350 19,953 15,559 20,413 18,334
96,350 96,400 19,967 15,571 20,427 18,346
96,400 96,450 19,981 15,584 20,441 18,359
96,450 96,500 19,995 15,596 20,455 18,371
96,500 96,550 20,009 15,609 20,469 18,384
96,550 96,600 20,023 15,621 20,483 18,396
96,600 96,650 20,037 15,634 20,497 18,409
96,650 96,700 20,051 15,646 20,511 18,421
96,700 96,750 20,065 15,659 20,525 18,434
96,750 96,800 20,079 15,671 20,539 18,446
96,800 96,850 20,093 15,684 20,553 18,459
96,850 96,900 20,107 15,696 20,567 18,471
96,900 96,950 20,121 15,709 20,581 18,484
96,950 97,000 20,135 15,721 20,595 18,496
97,000
97,000 97,050 20,149 15,734 20,609 18,509
97,050 97,100 20,163 15,746 20,623 18,521
97,100 97,150 20,177 15,759 20,637 18,534
97,150 97,200 20,191 15,771 20,651 18,546
97,200 97,250 20,205 15,784 20,665 18,559
97,250 97,300 20,219 15,796 20,679 18,571
97,300 97,350 20,233 15,809 20,693 18,584
97,350 97,400 20,247 15,821 20,707 18,596
97,400 97,450 20,261 15,834 20,721 18,609
97,450 97,500 20,275 15,846 20,735 18,621
97,500 97,550 20,289 15,859 20,749 18,634
97,550 97,600 20,303 15,871 20,763 18,646
97,600 97,650 20,317 15,884 20,777 18,659
97,650 97,700 20,331 15,896 20,791 18,671
97,700 97,750 20,345 15,909 20,805 18,684
97,750 97,800 20,359 15,921 20,819 18,696
97,800 97,850 20,373 15,934 20,833 18,709
97,850 97,900 20,387 15,946 20,847 18,721
97,900 97,950 20,401 15,959 20,861 18,734
97,950 98,000 20,415 15,971 20,875 18,746
98,000
98,000 98,050 20,429 15,984 20,889 18,759
98,050 98,100 20,443 15,996 20,903 18,771
98,100 98,150 20,457 16,009 20,917 18,784
98,150 98,200 20,471 16,021 20,931 18,796
98,200 98,250 20,485 16,034 20,945 18,809
98,250 98,300 20,499 16,046 20,959 18,821
98,300 98,350 20,513 16,059 20,973 18,834
98,350 98,400 20,527 16,071 20,987 18,846
98,400 98,450 20,541 16,084 21,001 18,859
98,450 98,500 20,555 16,096 21,015 18,871
98,500 98,550 20,569 16,109 21,029 18,884
98,550 98,600 20,583 16,121 21,043 18,896
98,600 98,650 20,597 16,134 21,057 18,909
98,650 98,700 20,611 16,146 21,071 18,921
98,700 98,750 20,625 16,159 21,085 18,934
98,750 98,800 20,639 16,171 21,099 18,946
98,800 98,850 20,653 16,184 21,113 18,959
98,850 98,900 20,667 16,196 21,127 18,971
98,900 98,950 20,681 16,209 21,141 18,984
98,950 99,000 20,695 16,221 21,155 18,996
99,000
99,000 99,050 20,709 16,234 21,169 19,009
99,050 99,100 20,723 16,246 21,183 19,021
99,100 99,150 20,737 16,259 21,197 19,034
99,150 99,200 20,751 16,271 21,211 19,046
99,200 99,250 20,765 16,284 21,225 19,059
99,250 99,300 20,779 16,296 21,239 19,071
99,300 99,350 20,793 16,309 21,253 19,084
99,350 99,400 20,807 16,321 21,267 19,096
99,400 99,450 20,821 16,334 21,281 19,109
99,450 99,500 20,835 16,346 21,295 19,121
99,500 99,550 20,849 16,359 21,309 19,134
99,550 99,600 20,863 16,371 21,323 19,146
99,600 99,650 20,877 16,384 21,337 19,159
99,650 99,700 20,891 16,396 21,351 19,171
99,700 99,750 20,905 16,409 21,365 19,184
99,750 99,800 20,919 16,421 21,379 19,196
99,800 99,850 20,933 16,434 21,393 19,209
99,850 99,900 20,947 16,446 21,407 19,221
99,900 99,950 20,961 16,459 21,421 19,234
99,950 100,000 20,975 16,471 21,435 19,246
         
   
$100,000
or over

use the Tax
Computation
Worksheet
   
           

2017 Tax Computation Worksheet—Line 44

This is an Image: caution.gif
 
See the instructions for line 44 to see if you must use the worksheet below to figure your tax.
Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the appropriate line of the form or worksheet that you are completing.
 

Section A—Use if your filing status is Single. Complete the row below that applies to you.

Taxable income.
If line 43 is—
(a)
Enter the amount from line 43
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44.
At least $100,000 but not over $191,650 $ × 28% (0.28) $ $ 7,018.25 $
Over $191,650 but not over $416,700 $ × 33% (0.33) $ $ 16,600.75 $
Over $416,700 but not over $418,400 $ × 35% (0.35) $ $ 24,934.75 $
Over $418,400 $ × 39.6% (0.396) $ $ 44,181.15 $
 

Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that applies to you.

Taxable income.
If line 43 is—
(a)
Enter the amount from line 43
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44.
At least $100,000 but not over $153,100 $ × 25% (0.25) $ $ 8,522.50 $
Over $153,100 but not over $233,350 $ × 28% (0.28) $ $ 13,115.50 $
Over $233,350 but not over $416,700 $ × 33% (0.33) $ $ 24,783.00 $
Over $416,700 but not over $470,700 $ × 35% (0.35) $ $ 33,117.00 $
Over $470,700 $ × 39.6% (0.396) $ $ 54,769.20 $
 

Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.

Taxable income.
If line 43 is—
(a)
Enter the amount from line 43
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44.
At least $100,000 but not over $116,675 $ × 28% (0.28) $ $ 6,557.75 $
Over $116,675 but not over $208,350 $ × 33% (0.33) $ $ 12,391.50 $
Over $208,350 but not over $235,350 $ × 35% (0.35) $ $ 16,558.50 $
Over $235,350 $ × 39.6% (0.396) $ $ 27,384.60 $
 

Section D—Use if your filing status is Head of household. Complete the row below that applies to you.

Taxable income.
If line 43 is—
(a)
Enter the amount from line 43
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44.
At least $100,000 but not over $131,200 $ × 25% (0.25) $ $ 5,747.50 $
Over $131,200 but not over $212,500 $ × 28% (0.28) $ $ 9,683.50 $
Over $212,500 but not over $416,700 $ × 33% (0.33) $ $ 20,308.50 $
Over $416,700 but not over $444,550 $ × 35% (0.35) $ $ 28,642.50 $
Over $444,550 $ × 39.6% (0.396) $ $ 49,091.80 $
 

General Information

Introduction

The IRS Mission. Provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

How To Avoid Common Mistakes

Mistakes can delay your refund or result in notices being sent to you. One of the best ways to file an accurate return is to file electronically. Tax software does the math for you and will help you avoid mistakes. You may be eligible to use free tax software that will take the guesswork out of preparing your return. Free File makes available free brand-name software and free e-file . Visit IRS.gov/FreeFile for details. Join the eight in 10 taxpayers who get their refunds faster by using direct deposit and e-file .

  • Make sure you entered the correct name and social security number (SSN) for each dependent you claim on line 6c. Check that each dependent's name and SSN agrees with his or her social security card. For each child under age 17 who is a qualifying child for the child tax credit, make sure you checked the box in line 6c, column (4).

  • Check your math, especially for the child tax credit, earned income credit (EIC), taxable social security benefits, total income, itemized deductions or standard deduction, deduction for exemptions, taxable income, total tax, federal income tax withheld, and refund or amount you owe.

  • Be sure you used the correct method to figure your tax. See the instructions for line 44.

  • Be sure to enter your SSN in the space provided on page 1 of Form 1040. If you are married filing a joint or separate return, also enter your spouse's SSN. Be sure to enter your SSN in the space next to your name. Check that your name and SSN agree with your social security card.

  • Make sure your name and address are correct. Enter your (and your spouse's) name in the same order as shown on your last return.

  • If you live in an apartment, be sure to include your apartment number in your address.

  • If you are taking the standard deduction, see the instructions for line 40 to be sure you entered the correct amount.

  • If you received capital gain distributions but weren't required to file Schedule D, make sure you checked the box on line 13.

  • If you are taking the EIC, be sure you used the correct column of the EIC Table for your filing status and the number of children you have.

  • Remember to sign and date Form 1040 and enter your occupation(s).

  • Attach your Form(s) W-2 and other required forms and schedules. Put all forms and schedules in the proper order. See Assemble Your Return, earlier.

  • If you owe tax and are paying by check or money order, be sure to include all the required information on your payment. See the instructions for line 78 for details.

  • Make sure to check Where Do You File? before mailing your return. Over the next several years, the IRS will be reducing the number of paper tax return processing sites from five down to two. Because of this, you may need to mail your return to a different address than you have in the past.

  • Don’t file more than one original return for the same year, even if you haven't gotten your refund or haven't heard from the IRS since you filed. Filing more than one original return for the same year, or sending in more than one copy of the same return (unless we ask you to do so), could delay your refund.

  • Make sure you either indicate qualifying health care coverage for you, your spouse (if filing jointly), or anyone you can or do claim as a dependent by checking the box on line 61, claim an exemption from the requirement to have health care coverage by attaching Form 8965, or make a shared responsibility payment on line 61.

  • Make sure that if you, your spouse, with whom you are filing a joint return, or your dependent was enrolled in Marketplace coverage and advance payments of the premium tax credit were made for the coverage, that you attach Form 8962. You may have to repay excess advance payments even if someone else enrolled you, your spouse, or your dependent in the Marketplace coverage. Excess advance payments may also have to be repaid if you enrolled someone in Marketplace coverage, you don't claim that individual as a dependent, and no one else claims that individual as a dependent. See the instructions for line 46 and the Instructions for Form 8962. You or whoever enrolled you should have received Form 1095-A from the Marketplace with information about who was covered and any advance payments of the premium tax credit.

  • Make sure to check Where Do You File? before mailing your return. Over the next several years the IRS will be reducing the number of paper tax return processing sites from five down to two. Because of this, you may need to mail your return to a different address than you have in the past.

 

Innocent Spouse Relief

Generally, both you and your spouse are each responsible for paying the full amount of tax, interest, and penalties on your joint return. However, you may qualify for relief from liability for tax on a joint return if (a) there is an understatement of tax because your spouse omitted income or claimed false deductions or credits, (b) you are divorced, separated, or no longer living with your spouse, or (c) given all the facts and circumstances, it wouldn't be fair to hold you liable for the tax. You also may qualify for relief if you were a married resident of a community property state but didn't file a joint return and are now liable for an unpaid or understated tax. File Form 8857 to request relief. In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Don’t file Form 8857 with your Form 1040. For more information, see Pub. 971 and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009.

Income Tax Withholding and Estimated Tax Payments for 2018

This is an Image: taxtip.gif

 

You can use the IRS Withholding Calculator instead of Pub. 505 or the worksheets included with Form W-4 or W-4P, to determine whether you need to have your withholding increased or decreased.

In general, you don’t have to make estimated tax payments if you expect that your 2018 Form 1040 will show a tax refund or a tax balance due of less than $1,000. If your total estimated tax for 2018 is $1,000 or more, see Form 1040-ES and Pub. 505 for a worksheet you can use to see if you have to make estimated tax payments. For more details, see Pub. 505.

Secure Your Tax Records From Identity Theft

Identity theft occurs when someone uses your personal information, such as your name, social security number (SSN), or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.

To reduce your risk:

  • Protect your SSN,

  • Ensure your employer is protecting your SSN, and

  • Be careful when choosing a tax preparer.

 

If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter. For more information, see Pub. 5027.

If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit IRS.gov/IdentityTheft to learn what steps you should take.

Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that haven't been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the National Taxpayer Advocate helpline at 1-877-777-4778. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Deaf or hard-of-hearing individuals also can contact the IRS through relay services such as the Federal Relay Service available at www.gsa.gov/fedrelay.

Protect yourself from suspicious emails or phishing schemes.

Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common form is sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

The IRS doesn't initiate contacts with taxpayers via emails. Also, the IRS doesn't request detailed personal information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.

If you receive an unsolicited email claiming to be from the IRS, forward the message to phishing@irs.gov. You also may report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll-free at 1-800-366-4484. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-877-8339. You can forward suspicious emails to the Federal Trade Commission (FTC) at spam@uce.gov or report them at ftc.gov/complaint. You can contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338). If you have been the victim of identity theft, see www.IdentityTheft.gov and Pub. 5027. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-866-653-4261.

Visit IRS.gov and enter "identity theft" in the search box to learn more about identity theft and how to reduce your risk.

How Do You Make a Gift To Reduce Debt Held By the Public?

If you wish to do so, make a check payable to "Bureau of the Fiscal Service." You can send it to: Bureau of the Fiscal Service, Attn: Dept G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the check with your income tax return when you file. In the memo section of the check, make a note that it is a gift to reduce the debt held by the public. Don’t add your gift to any tax you may owe. See the instructions for line 78 for details on how to pay any tax you owe. For information on how to make this type of gift online, go to www.treasurydirect.gov and click on "How To Make a Contribution to Reduce the Debt."

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You may be able to deduct this gift on your 2018 tax return.

How Long Should Records Be Kept?

Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2 and 1099) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property records (including those on your home) as long as they are needed to figure the basis of the original or replacement property. For more details, see chapter 1 of Pub. 17.

Amended Return

File Form 1040X to change a return you already filed. Generally, Form 1040X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. But you may have more time to file Form 1040X if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. See Pub. 556 for details.

Use the Where's My Amended Return application on IRS.gov to track the status of your amended return. It can take up to 3 weeks from the date you mailed it to show up in our system.

Need a Copy of Your Tax Return Information?

Tax return transcripts are free and generally are used to validate income and tax filing status for mortgage applications, student and small business loan applications, and during tax preparation. To get a free transcript:

 

If you need a copy of your actual tax return, use Form 4506. There is a fee for each return requested. See Form 4506 for the current fee. If your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will be waived.

Death of a Taxpayer

If a taxpayer died before filing a return for 2017, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer didn't have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter "Deceased," the deceased taxpayer's name, and the date of death across the top of the return. If this information isn't provided, it may delay the processing of the return.

If your spouse died in 2017 and you didn't remarry in 2017, or if your spouse died in 2018 before filing a return for 2017, you can file a joint return. A joint return should show your spouse's 2017 income before death and your income for all of 2017. Enter "Filing as surviving spouse" in the area where you sign the return. If someone else is the personal representative, he or she also must sign.

The surviving spouse or personal representative should promptly notify all payers of income, including financial institutions, of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's social security number shouldn't be used for tax years after the year of death, except for estate tax return purposes.

Claiming a Refund for a Deceased Taxpayer

If you are filing a joint return as a surviving spouse, you only need to file the tax return to claim the refund. If you are a court-appointed representative, file the return and include a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer's refund must file the return and attach Form 1310.

For more details, use Tax Topic 356 or see Pub. 559.

Past Due Returns

If you or someone you know needs to file past due tax returns, use Tax Topic 153 or go to IRS.gov/Individuals for help in filing those returns. Send the return to the address that applies to you in the latest Form 1040 instructions. For example, if you are filing a 2014 return in 2018, use the address at the end of these instructions. However, if you got an IRS notice, mail the return to the address in the notice.

How To Get Tax Help

If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.

Preparing and filing your tax return.

Find free options to prepare and file your return on IRS.gov or in your local community if you qualify.

The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $54,000 or less, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.

You can go to IRS.gov to see your options for preparing and filing your return which include the following.

  • Free File. Go to IRS.gov/FreeFile. See if you qualify to use brand-name software to prepare and e-file your federal tax return for free.

  • VITA. Go to IRS.gov/VITA, download the free IRS2Go app, or call 1-800-906-9887 to find the nearest VITA location for free tax preparation.

  • TCE. Go to IRS.gov/TCE, download the free IRS2Go app, or call 1-888-227-7669 to find the nearest TCE location for free tax preparation.

 

Getting answers to your tax law questions.

On IRS.gov get answers to your tax questions anytime, anywhere.

  • Go to IRS.gov/Help for a variety of tools that will help you get answers to some of the most common tax questions.

  • Go to IRS.gov/ITA for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records.

  • Go to IRS.gov/Pub17 to get Pub. 17, Your Federal Income Tax for Individuals, which features details on tax-saving opportunities, 2017 tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML, as a PDF, or download it to your mobile device as an eBook.

  • You also may be able to access tax law information in your electronic filing software.

 

Getting tax forms and publications.

Go to IRS.gov/Forms to view, download, or print all of the forms and publications you may need. You also can download and view popular tax publications and instructions (including the 1040 instructions) on mobile devices as an eBook at no charge. Or, you can go to IRS.gov/OrderForms to place an order and have forms mailed to you within 10 business days.

Access your online account (Individual taxpayers only).

Go to IRS.gov/Account to securely access information about your federal tax account.

  • View the amount you owe, pay online or set up an online payment agreement.

  • Access your tax records online.

  • Review the past 18 months of your payment history.

  • Go to IRS.gov/SecureAccess to review the required identity authentication process.

 

Using direct deposit.

The fastest way to receive a tax refund is to combine direct deposit and IRS e-file . Direct deposit securely and electronically transfers your refund directly into your financial account. Eight in 10 taxpayers use direct deposit to receive their refund. IRS issues more than 90% of refunds in less than 21 days.

Delayed refund for returns claiming certain credits.

The IRS can’t issue refunds before mid-February 2018 for returns that properly claimed the earned income credit (EIC) or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits. The IRS expects the earliest that earned income credit and/or additional child tax credit related refunds will be available in taxpayer bank accounts or on debit cards is February 27, 2018, if they chose direct deposit and there are no other issues with the tax return.

Getting a transcript or copy of a return.

The quickest way to get a copy of your tax transcript is to go to IRS.gov/Transcripts. Click on either "Get Transcript Online" or "Get Transcript by Mail" to order a copy of your transcript. If you prefer, you can:

  • Order your transcript by calling 1-800-908-9946.

  • Mail Form 4506-T or Form 4506T-EZ (both available on IRS.gov).

 

Using online tools to help prepare your return.

Go to IRS.gov/Tools for the following.

 

Resolving tax-related identity theft issues.

 

  • The IRS doesn’t initiate contact with taxpayers by email or telephone to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

  • Go to IRS.gov/IDProtection for information and videos.

  • If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit IRS.gov/ID to learn what steps you should take.

  • See Secure Your Tax Records From Identity Theft under General Information , earlier.

 

Checking on the status of your refund.

 

  • Go to IRS.gov/Refunds.

  • The IRS can’t issue refunds before mid-February 2018 for returns that properly claimed the EIC or ACTC. This applies to the entire refund, not just the portion associated with these credits. The IRS expects the earliest that earned income credit and/or additional child tax credit related refunds will be available in taxpayer bank accounts or on debit cards is February 27, 2018, if you chose direct deposit and there are no other issues with the tax return.

  • Download the official IRS2Go app to your mobile device to check your refund status.

  • Call the automated refund hotline at 1-800-829-1954. See Refund Information , later.

 

Making a tax payment.

The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/Payments to make a payment using any of the following options.

  • IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

  • Debit or credit card: Choose an approved payment processor to pay online, by phone, and by mobile device.

  • Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax preparation software or through a tax professional.

  • Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.

  • Check or money order: Mail your payment to the address listed on the notice or instructions.

  • Cash: You may be able to pay your taxes with cash at a participating retail store.

 

What if I can’t pay now?

Go to IRS.gov/Payments for more information about your options.

  • Apply for an online payment agreement ( IRS.gov/OPA) to meet your tax obligation in monthly installments if you can't pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

  • Use the Offer in Compromise Pre-Qualifier ( IRS.gov/OIC) to see if you can settle your tax debt for less than the full amount you owe.

 

Checking the status of an amended return.

Go to IRS.gov/WMAR to track the status of Form 1040X amended returns. Please note that it can take up to 3 weeks from the date you mailed your amended return for it to show up in our system and processing it can take up to 16 weeks.

Understanding an IRS notice or letter.

Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

Contacting your local IRS office.

Keep in mind, many questions can be answered on IRS.gov without visiting an IRS Tax Assistance Center (TAC). Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, IRS TACs provide help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC, check hours, available services, and appointment options.

Watching IRS videos.

The IRS Video portal IRSvideos.gov contains video and audio presentations for individuals, small businesses, and tax professionals.

Getting tax information in other languages.

For taxpayers whose native language isn't English, we have the following resources available. Taxpayers can find information on IRS.gov in the following languages.

 

The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.

Interest and Penalties

You don’t have to figure the amount of any interest or penalties you may owe. Because figuring these amounts can be complicated, we will do it for you if you want. We will send you a bill for any amount due.

If you include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040, page 2. Don’t include interest or penalties (other than the estimated tax penalty) in the amount you owe on line 78.

Interest

We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We also will charge you interest on penalties imposed for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions).

Penalties

Late filing.

If you don’t file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you do, include it with your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $210 or the amount of any tax you owe, whichever is smaller.

Late payment of tax.

If you pay your taxes late, the penalty is usually ½ of 1% of the unpaid amount for each month or part of a month the tax isn't paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return. This penalty is in addition to interest charges on late payments.

Frivolous return.

In addition to any other penalties, the law imposes a penalty of $5,000 for filing a frivolous return. A frivolous return is one that doesn't contain information needed to figure the correct tax or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2010-33, 2010-17 I.R.B. 609, available at IRS.gov/irb/2010-17_IRB/ar13.html.

Other.

Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, making a false statement, or identity theft. See Pub. 17 for details on some of these penalties.

 

Taxpayer Bill of Rights
 
All taxpayers have fundamental rights they should be aware of when dealing with the IRS. The Taxpayer Bill of Rights, which the IRS adopted in June of 2014, takes existing rights in the tax code and groups them into the following 10 broad categories, making them easier to understand. Explore your rights and our obligations to protect them.

The right to be informed. Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.

The right to quality service. Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.

The right to pay no more than the correct amount of tax. Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly.

The right to challenge the IRS's position and be heard. Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position.

The right to appeal an IRS decision in an independent forum. Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court.

The right to finality. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the IRS has finished an audit.

The right to privacy. Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections and will provide, where applicable, a collection due process hearing.

The right to confidentiality. Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.

The right to retain representation. Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they can't afford representation.

The right to a fair and just tax system. Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.

Learn more at IRS.gov/TaxpayerRights.

 

Refund Information

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To check the status of your refund, go to IRS.gov/Refunds or use the free IRS2Go app, 24 hours a day, 7 days a week. Information about your refund generally will be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail a paper return. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically) before checking your refund status.

The IRS can’t issue refunds before mid-February 2018 for returns that claim the earned income credit or the additional child tax credit. This delay applies to the entire refund, not just the portion associated with these credits.

The IRS expects the earliest that earned income credit and/or additional child tax credit related refunds will be available in taxpayer bank accounts or on debit cards is February 27, 2018, if they chose direct deposit and there are no other issues with the tax return.

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To use Where's My Refund , have a copy of your tax return handy. You will need to enter the following information from your return:

  • Your social security number (or individual taxpayer identification number),

  • Your filing status, and

  • The exact whole dollar amount of your refund.

 

Where's My Refund will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund.

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Updates to refund status are made once a day - usually at night.

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If you don’t have Internet access, you can call 1-800-829-1954 24 hours a day, 7 days a week, for automated refund information. Our phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return.

Don’t send in a copy of your return unless asked to do so.

To get a refund, you generally must file your return within 3 years from the date the return was due (including extensions).

Where's My Refund doesn't track refunds that are claimed on an amended tax return.

Refund information also is available in Spanish at IRS.gov/Spanish and 1-800-829-1954.

Tax Topics

Introduction

You can read these Tax Topics at IRS.gov/TaxTopics.

List of Tax Topics

All topics are available in Spanish (and most topics are available in Chinese, Korean, Vietnamese, and Russian).

IRS Help Available

101

IRS services—Volunteer tax assistance, outreach programs, and identity theft

102

Tax assistance for individuals with disabilities

103

Tax help for small businesses and the self-employed

104

Taxpayer Advocate Service—Your voice at the IRS

105

Armed Forces tax information

107

Tax relief in disaster situations

IRS Procedures

151

Your appeal rights

152

Refund information

153

What to do if you haven't filed your tax return

154

Form W-2 and Form 1099-R (What to do if incorrect or not received)

155

Obtaining forms and publications

156

Copy or transcript of your tax return—How to get one

157

Change your address—How to notify the IRS

158

Paying your taxes and ensuring proper credit of payments

159

How to get a transcript or copy of Form W-2

161

Returning an erroneous refund—Paper check or direct deposit

Collection

201

The collection process

202

Tax payment options

203

Refund offsets for unpaid child support, certain federal and state debts, and unemployment compensation debts

204

Offers in compromise

205

Innocent spouse relief (Including separation of liability and equitable relief)

206

Dishonored payments

Alternative Filing Methods

253

Substitute tax forms

254

How to choose a tax return preparer

255

Signing your return electronically

General Information

301

When, how, and where to file

303

Checklist of common errors when preparing your tax return

304

Extensions of time to file your tax return

305

Recordkeeping

306

Penalty for underpayment of estimated tax

307

Backup withholding

308

Amended returns

309

Roth IRA contributions

310

Coverdell education savings accounts

311

Power of attorney information

312

Disclosure authorizations

313

Qualified tuition programs (QTPs)

Which Forms to File

352

Which form—1040, 1040A, or 1040EZ?

356

Decedents

Types of Income

401

Wages and salaries

403

Interest received

404

Dividends

407

Business income

409

Capital gains and losses

410

Pensions and annuities

411

Pensions—The general rule and the simplified method

412

Lump-sum distributions

413

Rollovers from retirement plans

414

Rental income and expenses

415

Renting residential and vacation property

416

Farming and fishing income

417

Earnings for clergy

418

Unemployment compensation

419

Gambling income and losses

420

Bartering income

421

Scholarships, fellowship grants, and other grants

423

Social security and equivalent railroad retirement benefits

424

401(k) plans

425

Passive activities—Losses and credits

427

Stock options

429

Traders in securities (Information for Form 1040 filers)

430

Receipt of stock in a demutualization

431

Canceled debt—Is it taxable or not?

432

Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)

Adjustments to Income

451

Individual retirement arrangements (IRAs)

452

Alimony

453

Bad debt deduction

455

Moving expenses

456

Student loan interest deduction

457

Tuition and fees deduction

458

Educator expense deduction

Itemized Deductions

501

Should I itemize?

502

Medical and dental expenses

503

Deductible taxes

504

Home mortgage points

505

Interest expense

506

Charitable contributions

508

Miscellaneous expenses

509

Business use of home

510

Business use of car

511

Business travel expenses

512

Business entertainment expenses

513

Work-related education expenses

514

Employee business expenses

515

Casualty, disaster, and theft losses (including federally declared disaster areas)

Tax Computation

551

Standard deduction

552

Tax and credits figured by the IRS

553

Tax on a child's investment and other unearned income (Kiddie tax)

554

Self-employment tax

556

Alternative minimum tax

557

Additional tax on early distributions from traditional and Roth IRAs

558

Additional tax on early distributions from retirement plans, other than IRAs

559

Net Investment Income Tax

560

Additional Medicare Tax

561

Individual shared responsibility provision

Tax Credits

601

Earned income credit

602

Child and dependent care credit

607

Adoption credit and adoption assistance programs

608

Excess social security and RRTA tax withheld

610

Retirement savings contributions credit

611

Repayment of the first-time homebuyer credit

612

The premium tax credit

IRS Notices

651

Notices—What to do

652

Notice of underreported income—CP 2000

653

IRS notices and bills, penalties, and interest charges

654

Understanding your CP75 or CP75A Notice Request for Supporting Documentation

Basis of Assets, Depreciation, and Sale of Assets

701

Sale of your home

703

Basis of assets

704

Depreciation

705

Installment sales

Employer Tax Information

751

Social security and Medicare withholding rates

752

Filing Forms W-2 and W-3

753

Form W-4—Employee's Withholding Allowance Certificate

755

Employer identification number (EIN)—How to apply

756

Employment taxes for household employees

757

Forms 941 and 944—Deposit requirements

758

Form 941—Employer's Quarterly Federal Tax Return and Form 944—Employer's Annual Federal Tax Return

759

Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and deposit requirements

760

Form 943—Reporting and deposit requirements for agricultural employers

761

Tips—Withholding and reporting

762

Independent contractor vs. employee

763

The Affordable Care Act

Electronic Media Filers—1099 Series and Related Information Returns

801

Who must file information returns electronically

802

Applying to file information returns electronically

803

Waivers and extensions

804

Test files and combined federal and state filing

Tax Information for U.S. Resident Aliens and Citizens Living Abroad

851

Resident and nonresident aliens

856

Foreign tax credit

857

Individual taxpayer identification number (ITIN)

858

Alien tax clearance

Tax Information for Residents of Puerto Rico

901

Is a person with income from Puerto Rico required to file a U.S. federal income tax return?

902

Credits and deductions for taxpayers with Puerto Rican source income exempt from U.S. tax

903

U.S. employment tax in Puerto Rico

904

Tax assistance for residents of Puerto Rico
Tax Topic numbers are effective
January 2, 2018.

- Notices

Disclosure, Privacy Act, and Paperwork Reduction Act Notice

The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.

This notice applies to all papers you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.

Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section 6109 requires you to provide your identifying number on the return. This is so we know who you are, and can process your return and other papers. You must fill in all parts of the tax form that apply to you. But you do not have to check the boxes for the Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax.

If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on the tax return. This could make the tax higher or delay any refund. Interest may also be charged.

Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information needed to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

Please keep this notice with your records. It may help you if we ask you for other information. If you have questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.

We Welcome Comments on Forms

We try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex. For some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it is more difficult.

If you have suggestions for making these forms simpler, we would be happy to hear from you. You can send us comments from IRS.gov/Forms. Click on "More Information" and then on "Give us feedback." Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send your return to this address. Instead, see the addresses at the end of these instructions.

Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and instructions.

Estimates of Taxpayer Burden

The following table shows burden estimates based on current statutory requirements as of September 2017, for taxpayers filing a 2017 Form 1040, 1040A, or 1040EZ tax return. Time spent and out-of-pocket costs are presented separately. Time burden is broken out by taxpayer activity, with recordkeeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax preparation software costs. While these estimates don’t include burden associated with post-filing activities, IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden.

Reported time and cost burdens are national averages and don’t necessarily reflect a "typical" case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. For instance, the estimated average time burden for all taxpayers filing a Form 1040, 1040A, or 1040EZ is 12 hours, with an average cost of $210 per return. This average includes all associated forms and schedules, across all preparation methods and taxpayer activities. The average burden for taxpayers filing Form 1040 is about 15 hours and $270; the average burden for taxpayers filing Form 1040A is about 7 hours and $90; and the average for Form 1040EZ filers is about 5 hours and $40.

Within each of these estimates there is significant variation in taxpayer activity. For example, nonbusiness taxpayers are expected to have an average burden of about 8 hours and $120, while business taxpayers are expected to have an average burden of about 21 hours and $410. Similarly, tax preparation fees and other out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional preparer used, and the geographic location.

If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We Welcome Comments on Forms .

Estimated Average Taxpayer Burden for Individuals by Activity

    Average Burden
      Average Time (Hours) Average
Cost
(Dollars)**
Primary Form Filed or
Type of Taxpayer
Percentage
of Returns
Total
Time*
Record
Keeping
Tax
Planning
Form
Completion and Submission
All
Other
All taxpayers 100 12 5 2 4 1 $210
Primary forms filed              
  1040 68 15 7 2 4 1 270
  1040A 20 7 2 1 3 1 90
  1040EZ 12 5 1 *** 2 1 40
Type of taxpayer              
  Nonbusiness**** 70 8 3 1 3 1 120
  Business**** 30 21 11 3 5 1 410

 

*Detail may not add to total time due to rounding.
**Dollars rounded to the nearest $10.
***Rounds to less than one hour.
****You are considered a "business" filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You are considered a "nonbusiness" filer if you don’t file any of those schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ.

 

Order Form for Forms and Publications

Introduction

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You can view and download the tax forms and publications you need at IRS.gov/Forms. You also can place an order for forms at IRS.gov/OrderForms to avoid having to complete and mail the order form.

The most frequently ordered forms and publications are listed on the order form. You will receive two copies of each form, one copy of the instructions, and one copy of each publication you order. To help reduce waste, please order only the items you need to prepare your return.

How To Use the Order Form

Circle the items you need on the order form. Use the blank spaces to order items not listed. If you need more space, attach a separate sheet of paper.

Print or type your name and address accurately in the space provided on the order form to ensure delivery of your order. Enclose the order form in an envelope and mail it to the IRS address shown next. You should receive your order within 10 business days after we receive your request.

Don’t send your tax return to the address shown here. Instead, see the addresses at the end of these instructions.

Mail Your Order Form To:

 

Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613

 

 

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Order Form for Forms and Publications

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Major Categories of Federal Income and Outlays for Fiscal Year 2016

 

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Federal Budget

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On or before the first Monday in February of each year, the President is required by law to submit to the Congress a budget proposal for the fiscal year that begins the following October. The budget plan sets forth the President's proposed receipts, spending, and the surplus or deficit for the federal government. The plan includes recommendations for new legislation as well as recommendations to change, eliminate, and add programs. After receipt of the President's proposal, the Congress reviews the proposal and makes changes. It first passes a budget resolution setting its own targets for receipts, outlays, and surplus or deficit. Next, individual spending and revenue bills that are consistent with the goals of the budget resolution are enacted.

In fiscal year 2016 (which began on October 1, 2015, and ended on September 30, 2016), federal income was $3.268 trillion and outlays were $3.853 trillion, leaving a deficit of $585 billion.

Footnotes for Certain Federal Outlays

 

Note. The percentages shown here exclude undistributed offsetting receipts, which were $95 billion in fiscal year 2016. In the budget, these receipts are offset against spending in figuring the outlay totals shown above. These receipts are for the U.S. Government's share of its employee retirement programs, rents and royalties on the Outer Continental Shelf, and proceeds from the sale of assets.

 

  1. Social security, Medicare, and other retirement: These programs provide income support for the retired and disabled and medical care for the elderly.

  2. National defense, veterans, and foreign affairs: About 15% of outlays were to equip, modernize, and pay our armed forces and to fund national defense activities; about 4% were for veterans benefits and services; and about 1% were for international activities, including military and economic assistance to foreign countries and the maintenance of U.S. embassies abroad.

  3. Physical, human, and community development: These outlays were for agriculture; natural resources; environment; transportation; aid for elementary and secondary education and direct assistance to college students; job training; deposit insurance, commerce and housing credit, and community development; and space, energy, and general science programs.

  4. Social programs: About 16% of total outlays were for Medicaid, Supplemental Nutrition Assistance Program (formerly food stamps), temporary assistance for needy families, supplemental security income, and related programs; and 6% for health research and public health programs, unemployment compensation, assisted housing, and social services.

 

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2017 Tax Rate Schedules

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1040 - Additional Material

Index

A

ABLE account, Taxable income., Additional Tax on IRAs, Other Qualified Retirement Plans, etc.
Additional Medicare Tax, Additional Medicare Tax.
Address change, Address Change
Addresses of IRS centers, 1040 - Additional Material
Adjusted gross income, Adjusted Gross Income, Line 37
Adoption credit, Other Credits
Adoption expenses
Employer-provided benefits for, Wages, Salaries, Tips, etc.
Adoption taxpayer identification number, Adoption taxpayer identification numbers (ATINs).
Alaska Permanent Fund dividends, Taxable income.
Aliens, Nonresident aliens and dual-status aliens.
Alimony paid, Alimony Paid
Alimony received, Alimony Received
Alternative minimum tax, Alternative Minimum Tax (AMT)
Amended return, Amended Return
Amount you owe, Amount You Owe, Figuring the Penalty
Annuities, Pensions and Annuities, Lump-Sum Distributions
Archer MSAs, Other Income, Line 59, Other Taxes
Artists, Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials
Attachments to the return, Assemble Your Return
Awards, Taxable income.

C

Canceled debt, Taxable income.
Capital gain distributions, Line 13
Capital gain or loss, Capital Gain or (Loss)
Child and dependent care expenses, credit for, Credit for Child and Dependent Care Expenses
Child custody, Custodial and noncustodial parents.
Child support, Nontaxable income.
Child tax credits, Dependents and Qualifying Child for Child Tax Credit , Additional Child Tax Credit
Community property states, Community Property States
Contributions to reduce debt held by the public, How Do You Make a Gift To Reduce Debt Held By the Public?
Corrective distributions, Wages, Salaries, Tips, etc.

F

Filing requirements, , Private Delivery Services
Filing status, which box to check, Filing Status, Qualifying Widow(er)
Foreign accounts and trusts, Foreign accounts and trusts.
Foreign tax credit, Foreign Tax Credit
Foreign-source income, Foreign-Source Income
Form W-2, Missing or Incorrect Form W-2?
Free tax help, How To Get Tax Help

G

Gambling, Taxable income.
General business credit, Other Credits
Gifts, Nontaxable income.
Golden parachute payments, Other Taxes
Group-term life insurance, uncollected tax on, Other Taxes

H

Head of household, Head of Household
Health care coverage, individual responsibility, Health Care: Individual Responsibility
Health insurance deduction, self-employed, Self-Employed Health Insurance Deduction
Health insurance premiums, credit for, Net Premium Tax Credit
Health savings accounts, Other Income, Taxable income., Health Savings Account (HSA) Deduction, Line 59, Other Taxes
Help, tax, How To Get Tax Help
Homebuyer credit, first-time, First-Time Homebuyer Credit Repayment
Household employment taxes, Household Employment Taxes
How to comment on forms, We Welcome Comments on Forms
How to get tax help, How To Get Tax Help

I

Identity Protection PIN, Identity Protection PIN
Identity theft, Secure Your Tax Records From Identity Theft
Income, Foreign-Source Income, Other Income
Income tax withholding (federal), Line 65, Income Tax Withholding and Estimated Tax Payments for 2018
Individual retirement arrangements (IRAs)
Contributions to (line 32), IRA Deduction, IRA Deduction Worksheet—Line 32
Credit for contributions to, Retirement Savings Contributions Credit (Saver's Credit)
Distributions from (lines 15a and 15b), IRA Distributions
Nondeductible contributions to, IRA Distributions, IRA Deduction, IRA Deduction Worksheet—Line 32
Individual taxpayer identification numbers, IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens
Injured spouse, Injured Spouse
Innocent spouse relief, Innocent Spouse Relief
Installment payments, What If You Can't Pay?
Interest income
Tax-exempt, Line 8b
Taxable, Line 8a, Taxable Interest
Interest on taxes, Interest and Penalties
Investment income, tax on, Net Investment Income Tax.
Itemized deductions or standard deduction, Itemized Deductions or Standard Deduction, Standard Deduction Worksheet for Dependents—Line 40
ITINs for aliens, IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens

J

Jury duty pay, Taxable income., Line 36

L

Life insurance, Nontaxable income.
Line instructions for Form 1040, , Assemble Your Return
Living abroad, U.S. citizens and resident aliens, Do You Have To File?, Foreign-Source Income
Long-term care insurance, Self-Employed Health Insurance Deduction
Lump-sum distributions, Lump-Sum Distributions

M

Market discount on bonds, Taxable Interest
Married persons
Filing joint returns, Married Filing Jointly
Filing separate returns, Married Filing Separately
Living apart, Married persons who live apart.
Medicaid waiver payments to care provider, Medicaid waiver payments to care provider.
Medical insurance premiums, credit for, Net Premium Tax Credit
Medicare tax, additional, Additional Medicare Tax.
Mortgage interest credit, Other Credits
Moving expenses, Moving Expenses
Multiple support agreement, Multiple support agreements.

O

Offsets, Refund Offset
Order form for forms and publications,
Other income, Other Income, Taxable income.
Other taxes, Other Taxes, Other Taxes

P

Parents, divorced or separated, Children of divorced or separated parents.
Pay taxes electronically, Amount You Owe
Payments, Payments, Line 73
Penalty
Early withdrawal of savings, Penalty on Early Withdrawal of Savings
Estimated tax, Estimated Tax Penalty, Figuring the Penalty
Others (including late filing and late payment), Interest and Penalties
Penalty on early withdrawal of savings, Penalty on Early Withdrawal of Savings
Pensions and annuities, Pensions and Annuities, Lump-Sum Distributions
Premium tax credit, Net Premium Tax Credit
Presidential election $3 check-off, Presidential Election Campaign Fund
Private delivery services, Private Delivery Services
Prizes, Taxable income.
Public debt, gift to reduce the, How Do You Make a Gift To Reduce Debt Held By the Public?

R

Railroad retirement benefits
Treated as a pension, Fully Taxable Pensions and Annuities
Treated as social security, Social Security Benefits
Records, how long to keep, How Long Should Records Be Kept?
Refund, Refund, Applied to Your 2018 Estimated Tax
Refund information, Refund Information
Refund offset, Refund Offset
Refunds, credits, or offsets of state and local income taxes, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
Reservists, expenses of, Line 24
Resident aliens, Resident aliens.
Residential energy efficient property credit, Residential energy efficient property credit.
Retirement plan deduction, self-employed, Self-Employed SEP, SIMPLE, and Qualified Plans
Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit)
Rollovers, IRA Distributions, Rollovers, Lump-Sum Distributions
Roth IRAs, IRA Distributions, IRA Deduction
Rounding off to whole dollars, Rounding Off to Whole Dollars

S

Saver's credit, Retirement Savings Contributions Credit (Saver's Credit)
Scholarship and fellowship grants, Wages, Salaries, Tips, etc.
Self-employment tax
Deduction for part of, Deductible Part of Self-Employment Tax
Separated parents, Children of divorced or separated parents.
Shared responsibility payment, Health Care: Individual Responsibility
Signing your return, Sign Your Return
Single person, Single
Social security and equivalent railroad retirement benefits, Social Security Benefits, Social Security Benefits Worksheet—Lines 20a and 20b
Social security number, Social Security Number (SSN), Social security number.
Standard deduction or itemized deductions, Itemized Deductions or Standard Deduction, Standard Deduction Worksheet for Dependents—Line 40
State and local income taxes, taxable refunds, credits, or offsets of, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
Statutory employees, Were You a Statutory Employee?
Student loan interest deduction, Student Loan Interest Deduction Worksheet—Line 33

T

Tax and credits, Tax and Credits, Other Taxes
Figured by the IRS, Tax, Credit figured by the IRS.
Other taxes
Alternative minimum tax, Alternative Minimum Tax (AMT)
IRAs and other tax-favored accounts, Additional Tax on IRAs, Other Qualified Retirement Plans, etc.
Lump-sum distributions, Lump-Sum Distributions
Recapture, Other Taxes
Tax Counseling for the Elderly (TCE),
Tax help, How To Get Tax Help
Tax rate schedules,
Tax table, Tax Table
Tax Topics, Tax Topics
Third party designee, Third Party Designee
Tip income, Wages, Salaries, Tips, etc., Unreported Social Security and Medicare Tax from Forms 4137 and 8919
Tips reported to employer, uncollected tax on, Other Taxes
Tuition and fees, Tuition and Fees
Tuition program earnings, Taxable income., Line 59

U

Unemployment compensation, Unemployment Compensation

V

Volunteer Income Tax Assistance Program (VITA),

W

Wages, Wages, Salaries, Tips, etc.
What if you can't pay?, What If You Can't Pay?
What's new, What's New
When and where should you file?, When and Where Should You File?
Where do you file?, 1040 - Additional Material
Who must file,
Who should file, Do You Have To File?
Widows and widowers, qualifying, Qualifying Widow(er)
Winnings, prizes, gambling, and lotteries (other income), Taxable income.
Withholding, federal income tax, Federal Income Tax Withheld, Income Tax Withholding and Estimated Tax Payments for 2018

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Where Do You File? Mail your return to the address shown below that applies to you. If you want to use a private delivery service, see Private Delivery Services under Filing Requirements, earlier.
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Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example, it is over 1/ 4″ thick). Also, include your complete return address.
  THEN use this address if you:
IF you live in... Are requesting a refund or
are not enclosing a check or
money order...
Are enclosing a check or
money order...
Florida, Louisiana, Mississippi, Texas Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002
Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704
Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, Wisconsin Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
Alabama, Georgia, Kentucky, New Jersey, North Carolina, South Carolina, Tennessee, Virginia Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
Delaware, Maine, Massachusetts, Missouri, New Hampshire, New York, Vermont Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-7008
Connecticut, District of Columbia, Maryland, Pennsylvania, Rhode Island, West Virginia Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 37910
Hartford, CT 06176-7910
A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.